基于经济责任的环境审计路径选择——浅析经济责任审计中的环境保护责任审计

Methodology of Environmental Audit Based on Accountability

本文旨在探讨地方党政主要领导干部经济责任审计中进行环境保护责任审计的理论基础、法律依据和实务操作。通过经济活动的外部性分析,将政府环境保护责任归结为解决外部不经济问题的受托经济责任,环境保护责任审计是领导干部经济责任审计的重要内容之一。进一步结合我国现行环境保护政策、法律和法规,从责任主体、内容、形式、履行和责任追究等方面对领导干部环境保护责任进行界定,并将地方党政主要领导干部承担的环境保护责任归纳为目标责任和制度执行责任两个方面。针对经济责任审计这一特定审计类型,探讨了经济责任审计中环境保护责任审计的重点和评价指标。

This article focuses on the theoretical and juristical basis, and practices to conduct environmental audit based on accountability above county level leadership. Via externalities analysis of economical activities, accountability of government in environmental protection area can be concluded as entrusted accountability to dissolve the external non-economical problems. Therefore, environmental protection responsibility audit is an important part of accountability audit. Under the current environment protection policies of China, this article specifically defines the environmental protection responsibility for leaderships in respects of subject, content, form, performance and accountability, which can be summarized as reaching objective and executing policies. This article also proposes the emphasis and evaluation index of environmental protection audit based on accountability.