环境审计在湘江流域重金属污染治理中的作用机制及实施路径研究

Study on Function Mechanism and Implementation Path of Heavy Metal Pollution Governance by Means of Environmental Audit in Xiangjiang River Basin

环境审计能有效监督和评价湘江流域重金属污染治理过程中的资金使用情况和治理效果。可通过开展环境管理措施执行情况审计、污染治理项目工程管理审计、污染治理项目资金管理审计、污水处理费和排污费审计、污染治理效果审计,对湘江流域重金属污染治理实行宏观层面的监督评价机制、中观层面的调控协调机制以及微观层面的监测预警机制。应划分流域环境审计区域,加强经济责任审计,开展专项审计调查,引入跟踪审计,充分发挥环境审计免疫功能在湘江流域重金属污染治理中的作用。

Environmental audit can effectively monitor and evaluate the use of funds and governance effectiveness in the process of heavy metal pollution governance in Xiangjiang river basin. Through environmental management performance audit , pol- lution control project management audits, pollution control project funds management audits , sewage treatment fees and sewage charges audit, pollution effects audit, heavy metal pollution governance in Xiangjiang river basin can be imple- mented by macro- level monitoring and evaluation mechanisms, meso- level coordination and regulation mechanism, and micro - level monitoring and early warning mechanisms. We should divide environmental audit area, strengthen eco- nomic responsibility audit, carry out special audit investigation, and introduce trails audit to full play the role of environ- mental audit immunity to heavy metal pollution in Xiangiiang river basin.