公共财政下的政府环境审计研究

发布时间：2019-01-18 16:36

【摘要】： 目前我国政府环境审计的理论研究和实践工作刚刚起步,尚处于探索阶段,基本理论尚不完善,还存在理论与实践脱节的现象。在公共财政下,政府投入了大量的公共资源,使用一系列政策工具如征收环境税、制定规章标准和调整财政支出项目等,以协调经济、社会发展与环境的关系。政府及其各部门责任的履行情况,需要由审计机关作为独立的第三者加以监督、鉴证和评价。本文从公共财政的角度对政府环境审计的理论和实务方面进行了研究,力求在总结前人研究的基础上,有所创新,以使政府环境审计的理论更加系统化,环境审计实践更加理性化。本文共分四个部分：第一部分,政府环境审计研究综述,这部分对政府环境审计国内和国外的现有研究成果和实践情况进行总结和评价；第二部分,公共财政改革及其对政府审计的要求,通过对公共财政和国家财政的比较,公共财政的特征、我国公共财政改革内容的介绍,指出公共财政改革对政府审计的要求；第三部分,积极稳妥地开展公共财政下的政府环境审计,明确了公共财政下政府环境审计的几个理论问题,包括公共财政下政府环境审计的内容、重点、发展方向和资源配置,另外,对公共财政下政府环境审计的应用进行了研究,具体介绍了公共财政下政府环境审计的方式；第四部分,政府环境审计案例分析,以2003年深圳市对城市污水处理厂开展的绩效审计为例,引入全过程跟踪审计方法进行了对比分析,并结合案例,提出对我国政府环境审计的启示。本文创新点在于首次从公共财政的角度对政府环境审计进行了规范研究,明确了公共财政下政府环境审计的内容,提出了全过程跟踪效益审计是政府环境审计的最优审计方式。
[Abstract]:At present, the theoretical research and practical work of the government's environmental audit has just started, and it is still in the exploration stage, the basic theory is not perfect, and there is a disjunction between the theory and the practice. Under the public finance, the government has invested a lot of public resources, using a series of policy tools such as the collection of environmental taxes, the development of regulatory standards and the adjustment of fiscal expenditure items, so as to coordinate the economic, social development and the environment. The performance of the responsibilities of the Government and its various departments shall be supervised, certified and evaluated by the Auditing Organization as an independent third party. This paper studies the theory and practice of the government environmental audit from the angle of public finance, and tries to make some innovations on the basis of summarizing the previous research, so as to make the theory of the government environmental audit more systematic and the environmental audit practice more This paper is divided into four parts: the first part, the research of the government environmental audit, this part summarizes and evaluates the existing research results and practice of the government environment audit in China and abroad, and the second part, the public finance reform and the government audit The requirements of public finance and state finance, the characteristics of public finance, the introduction of the reform of public finance in our country, the demand of public finance reform on government audit, and the third part, the government ring under the public finance is actively and steadily carried out. The audit of the environment defines several theoretical problems of the government environmental audit under the public finance, including the contents, the focus, the development direction and the resource allocation of the government environment audit under the public finance, and the application of the government environmental audit under the public finance. The paper introduces the mode of government environmental audit in the public finance, and the fourth part, the case analysis of government environmental audit, in 2003, the performance audit of the urban sewage treatment plant in Shenzhen is an example, and the whole process of tracking and auditing is introduced, and the results are compared and analyzed. The Case Study of China's Government's Environmental Audit The innovation point of this paper is to study the government environmental audit from the angle of public finance for the first time, clarify the contents of the government's environmental audit under the public finance, and put forward the whole-process follow-up benefit audit as the government environment audit.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6

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