我国生态文明审计的内涵、边界与进路

The Connotation,Denotation and Route of Ecological Civilization Audit in China

生态文明建设是党的十八大报告提出的"经济建设、政治建设、文化建设、社会建设和生态文明建设""五位一体"战略总布局的重要内容之一,推进生态文明建设离不开生态文明审计。生态文明审计就是运用现代审计理论与方法,对经济社会发展过程中发生的生态文明建设行为和结果的经济性、效率性、效益性、环境性和公平性发表审计或鉴证意见。生态文明审计首先应该明确生态文明审计的本质内涵;生态文明审计更多的是指国家审计,或者说是国家层面上的环境审计,在宏观和微观两个方面具有理性的边界;自然资源资产负债表的编制和审计、自然资源资产领导干部离任审计、优化和实施节能减排全面审计是生态文明审计的进路。

Ecological civilization construction is an essential part of 'Five-in-One'strategic layout involving economic,political,cultural,social and ecological construction which is put forward in the 18 th NPC report. It is closely related to ecological civilization audit whose duty is to provide audit opinions or authentication on economy,efficiency,effectiveness,environment and fairness of the practices and results of ecological civilization construction in the process of economic and social development. Taking the essential connotation of ecological civilization audit as a key point,this paper illustrates its denotation and route to provide a brief theoretical framework for the innovation and development of ecological civilization audit.