大型公共工程环境审计研究

Research of Environmental Audit in Large-scale Public Construction

伴随着国内一系列大型公共工程项目的积极规划与建设,大型公共工程中的环境审计日益受到重视,然而目前国内对此领域的研究较少,系统地梳理出一个理论体系有着重要意义。为此,本文通过研究国内大型公共工程环境审计的现状与问题,从审计目标、审计内容、实现机制与组织模式四个方面来构建大型公共工程环境审计体系,并就上述几个方面创新性地提出了大型公共工程环境跟踪审计模式和多主体合作审计的组织模式改进建议,以期丰富大型公共工程领域的环境审计理论研究并为相关审计工作的开展提供一点启示。

With a series of large-scale public projects planning and constructing in our country, environmental audit in large-scale public construction is becoming more and more important, but the research in this field is deficient and there is important significance to tease out a theoretical system. In this paper, in the light of the status and problems in the field of large-scale public construction in our country, the environmental audit system is built with audit objectives, audit content, implementation mechanism and organizational as its four aspects. Moreover, a mode called environmental follow-up audit and a multi-agent cooperation mode are built creatively. These are done to enrich the research of large-scale public construction and provide a bit of inspiration to the relevant audit work.