国外政府环境审计发展现状与启示——基于WGEA全球性环境审计调查

The Present Situation and Enlightenment of Foreign Government Environmental Audit——Based on INTOSAI WGEA survey on environmental auditing

选择WGEA全球性环境审计调查报告为研究样本,分析国外政府环境审计发展现状,研究发现:环境审计已经形成以财务、合规和绩效审计为主要范畴,面向自然资源管理、自然保护、生物多样性等环境事项评估并发布审计意见的概念性框架;国际环境公约是审计准则的重要来源,最高审计机关国际准则在审计指南层级明确了环境审计操作指引;环境审计代表了INTOSAI成员国政府审计的主流趋势,区域间国际合作呈现常态化,绩效审计是常见的审计实践类型;环境审计执行重点是审计结果运用与审计评价方法,后续审计成为环境审计整改和建议的主要手段。基于对我国政府环境实施现状的分析,提出改善环境审计要素覆盖率、扩充环境审计主题事项;完善环境审计标准、夯实审计查责基础;推进环境绩效审计、强化审计结果运用的对策建议。

This paper selects the INTOSAI WGEA's report on survey on environmental auditing as the research sample,and analyzes the current situation of the foreign government environmental auditing.The findings are as follows.First,a conceptual framework has been formed covering financial audit,compliance audit and performance audit,with the aim to publish audit opinions on environmental matters such as natural resource management,natural protection and biodiversity.Secondly,international environmental conventions are an important source of auditing standards,and the International Standards of Supreme Audit Institutions (ISSAIs) have defined the operational guidelines of environmental auditing.Thirdly,environmental audit has become the mainstream for government auditing within INTOSAI,and the international cooperation between regions has been the common practice.At the same time,it also has many operational obstacles,including the lack of ) skills or professional knowledge and training,the lack of adequate testing and reporting systems and insufficient environmental policies.Fourthly,the implementation of environmental auditing focuses on the application of audit results and audit evaluation method,and ex post audit becomes the main means of rectification and recommendation.The audit results are still mainly published by traditional methods,including government response,follow-up audit and monitoring of audit recommendations.This paper puts forward countermeasures, including dissecting audited entities and expanding audit subject matters,improving the environmental auditing standards and consolidating audit accountability basis,promoting performance audit and strengthen the application of audit results.