摘要
伴随着水环境问题的不断加剧,水环境审计按照生态文明建设的要求在持续深入开展。由于水环境审计的核心-评价指标体系存在不完善、不系统、不科学、不均衡、不统一等诸多问题,导致水环境审计的自身功能难以有效发挥。基于此,围绕水环境审计的内涵与特点展开,通过对比分析两则水环境审计的案例,提出构建评价指标体系的重要意义,并从审计程序中各阶段指标的特征入手,归纳为审计计划、实施及终结和后续审计的两大阶段,在各阶段分别设定财务指标、合规指标及效益指标,运用层次分析法对水环境审计指标体系进行了重新构建。
With the aggravation of water environmental problems, audit has been keeping its sustainable and in- tensive development as required by the construction of ecological civilization. Problems such as imperfection, non - system, non - science, imbalance, disunity, etc, in the evaluation index system, results in the failure of the performance in audit of water environment. In this case, we focused on the connotation and features about audit of water environment, and presented the vital significance of evaluation index system by analyzing two cases. Al- so, the auditing procedure was concluded as the plan, implementation and termination audit and successor of au- dit by comparing features during the process. Then it intends to set financial indexes, compliance indexes and performance indexes in two phases so that a reconstruction of audit of water environmental system is realized through AHP.
出处
《干旱区资源与环境》
CSSCI
CSCD
北大核心
2017年第8期13-18,共6页
Journal of Arid Land Resources and Environment
基金
司法部国家法治与法学理论研究(15SFB3038)资助
