关于审计机关环境审计定位的思考

Positioning of Audit Offices in Environmental Auditing

生态文明建设需要加强环境监督,而要进行有效的环境监督,审计机关和各相关政府部门就必须分工合作,因此,这些部门要明确各自的监督定位以防止重复监督和监督缺位。审计机关进行的环境审计与其他政府行政部门进行环境监督有着本质的差异:审计机关进行的环境审计属于经济监督,而不是行政监督和技术监督;审计机关进行的环境审计是监督审计对象受托环境责任履行情况的一种独立的经济监督,而不是一种基于管理职能需要进行的监督;再次,审计机关进行的环境审计,在审计内容的范围上具有宏微融合性,在审计的方法上具有会计性。只有对审计机关环境审计进行明确定位,才能更好发挥其功能。

Environmental supervision needs to be enhanced in order to promote ecological progress. Audit offices and competent departments should cooperate within their respective mandates in this regard. Therefore, clear positioning of different departments is crucial to avoid overlapping or absence of supervision. Environmental audits implemented by audit institutions are fundamentally different from other supervisions. First, it belongs to economic supervision rather than administrative or technical supervision. Second, it is a kind of independent economic supervision moni- toring the performance of environmental accountability, rather than supervision-based management. Third, the audit scope may combine matters from macro and micro perspectives and auditing method is based on accounting. Only by clearly positioning, can audit institutions play a better role in environmental audit.