我国水环境审计制度的构建及其保障机制研究

Research on the Construction of Chinese Water Environment Auditing System and its Guarantee Mechanism

在我国当前的生态文明建设中,水环境审计实务要发展,离不开健全的水环境审计制度与保障机制。因此,文章以生态文明建设理论、可持续发展理论和受托环保责任理论为理论基础,对我国水环境审计基本制度和应用制度的构成内容以及保障机制问题进行了研究。论文构建的水环境审计基本制度主要包括水环境审计目标、审计主体与职责、审计客体与范围和审计评价标准。水环境审计应用制度主要包括水环境审计模式、审计程序、审计技术方法、审计报告内容与形式和审计成果利用方式等。并且还通过如何建立健全水环境审计监督机制、水环境审计信息传递与披露机制和水环境审计评价与问责机制等方面构造了水环境审计制度的保障机制。

In the current construction of ecological civilization in China, the development of water environment auditing practice is inseparable from the sound water environment auditing system and guarantee mechanism. Therefore, based on the theory of ecological civilization construction, sustainable development theory and the theory of environmental responsibility, the paper studies the composition and protection mechanism of the basic system and application system of water environment audit in China. The basic system of water environment audit constructed by the thesis mainly includes water environment audit objectives, audit subjects and responsibilities, audit object and scope, and audit evaluation criteria. The water environment audit application system mainly includes the water environment audit mode, audit procedures, audit technology methods, audit report content and form, and audit results utilization methods. And through the establishment of a sound water environment audit and supervision mechanism, water environment audit information transmission and disclosure mechanism and water environment audit evaluation and accountability mechanism, the guarantee mechanism is constructed for the water environment audit system.