政府过程视角下政府环境审计的路径研究

On the Path of Government Environmental Auditing from the Perspective of Government Process

近年来,生态环境问题日益受到社会各界的广泛关注,对政府受托环境责任进行审计是政治、经济以及社会发展的必然要求。文章基于政府过程视角,运用政治学和行政管理学的研究方法,以受托环境责任为依据,从公共政策环节考察和研究政府环境审计,分析政府环境审计的发展机遇与挑战,提出了政府环境审计的实施路径:完善政府环境审计制定环节;优化政府环境审计执行过程;提高政府环境审计评估效果;健全政府环境审计监督体系。

In recent years,environmental issues have attracted more and more attention.It is an inevitable requirement of political,economic and social development to audit the entrusted environmental responsibility of the government.Based on the government process perspective and research methods of politics and public administration,this paper analyzes the opportunities and challenges faced by government environmental auditing and puts forward its implementation paths:improving the regulations for government environmental auditing;optimizing its implementation;improving the assessment effect;perfecting its supervision system.