我国水环境审计评价指标体系的构建研究

The Research on the Water Environmental Audit Evaluation System in China

开展水环境审计,既可以对政府的水环境保护政策和措施落实情况进行监督,又可以引导企业积极承担水环境保护责任。文章结合国内外水环境审计研究和实践情况,从主体与客体、评价指标的构建等方面对我国水环境审计评价指标体系进行了研究,认为:在我国水环境审计评价指标体系的主体与客体方面,应发挥政府的引导作用,同时提高审计人员的业务素质,并拓展我国水环境审计的客体。在我国水环境审计评价指标体系的指标选取方面,应保证水环境审计评价指标体系的执行力和监督力,并适当进行延伸。

Carrying out a water environmental audit can supervise the implementation of the government＇ s water policy and envi- ronmental protection measures. It can also guide enterprises to actively take water environmental responsibility. This paper combined with domestic and international research and practice of water environmental auditing, investigated other aspects of subjects and objects, built evaluation index, and made recommendations. Therefore, to improve the audit of the water environment evaluation system should improve the government＇s guiding force, and improve the professional quality of auditors and ensure execution and supervision of the force water environmental audit evaluation system.