摘要
常规的环境审计往往针对具体的项目,没有很好地与环境受托责任承担者的个人责任联系起来,这不仅不能完整地评价政府及其官员对环境受托责任的履行情况,而且会导致环境责任的弱化。地方党政领导干部对本地区环境保护负有首要责任。在对党政领导干部实施经济责任审计时,理所当然地要包括领导干部对环境保护责任的履行情况。近年来,苏州市审计机关探索将区域环境审计纳入到地方党政领导干部经济责任审计当中。这不仅符合经济责任审计的原有内涵,而且有助于促进领导干部转变政绩观念、强化环境保护意识,更好地履行环境受托责任。苏州的嵌入式区域环境审计实践对于我国探索实施领导干部自然资源资产离任审计具有很好的参考价值。
Regular environmental audit is usually based on specific program and thus does not link environmental affairs with the trustee＇ s personal responsibility, which leads it to be unable to provide comprehensive appraisal of the fulfillment of environmental accountability undertaken by the government and its officials. Such audit may weaken the responsibility to the environment protection of the government and its officials. In fact, party and government leaders should account for the environment protection of the local district. It is self-evident that the fulfillment of environmental accountability should be a part of the accountability audit of the party and government leaders. In recent years, the auditing bureau of Suzhou has made efforts＇to integrate environmental audit into accountability audit. Such practice is not only consistent With the real meaning of accountability audit, but also helpful to promote leaders to establish a correct view of government performance and to fulfill environmental accountability better. Suzhou＇ s experience provides the references to the implementation of leader＇ s accountability audit of natural resource.
出处
《审计研究》
CSSCI
北大核心
2014年第6期10-15,共6页
Auditing Research
基金
审计署2014至2015年度重点科研课题"国家审计在国家治理现代化中的作用"(项目批准号:14SJ01003)的阶段性成果
关键词
环境审计
经济责任审计
环境受托责任
environmental audit, accountability audit, environmental accountability
