资源环境审计在生态文明建设中发挥作用的机理和路径

Analysis on Resource and Environmental Audit's Functioning Mechanism in the Construction of Ecology Civilization

十八大将生态文明建设纳入社会主义建设"五位一体"的总体布局。节约资源、保护环境、维持生态平衡是生态文明建设的主阵地。审计机关是生态文明建设的重要力量,资源环境审计在生态文明建设中将大有作为。以生态文明建设的本质和要求为出发点,我国资源环境审计应充分发挥揭示、威慑、预防和抵御机制的作用,应进一步扩大业务范围,探索并实施包括矿产资源、国土资源、林业资源、渔业资源和可持续能源在内的资源管理审计,开展包括水污染、土壤污染、废物管理、大气污染、气候变化应对在内的环境治理审计,进一步探索以生物多样性审计为主的生态系统审计,并引入风险导向审计模式。

Communist Party＇s 18th National Congress explicitly included the construction of ecological civilizationinto the five core themes in socialist construction. Curbing escalating costs associated with resource depletion andenvironmental damage, maintaining ecological balance is the main focus of ecological civilization. Due to theimportance of national audit in achieving ecological civilization, resource and environmental audit is expected to playan indispensable role in the related area. Considering the nature and requirements of ecological civilization, in additionto fully utilizing its function as to reveal frauds, deter and prevent illegal activities, resource and environmental auditin China should further expand its functioning area. Potential areas that could be explored and executed include resourcemanagement audit, environment recovery audit and ecosystem audit. To further classify, resource management audit includestopics regarding mineral resources, homeland resource, forestry resources, fishery resources and energy resources. Environmentrecovery audit includes the audit of processing water pollution, soil pollution, air pollution and climate change. Ecosystem auditfocuses on the issue of species diversity. The mechanism of risk based audit can be applied in the process.