【摘要】：隨著生態(tài)環(huán)境問(wèn)題的日益凸顯,環(huán)保法律法規(guī)的日益嚴(yán)苛,可持續(xù)發(fā)展理念的普遍接受,社會(huì)面臨著越來(lái)越大的生態(tài)環(huán)境壓力,傳統(tǒng)的一味追求經(jīng)濟(jì)增長(zhǎng)的發(fā)展方式已經(jīng)不能適應(yīng)當(dāng)前形勢(shì)發(fā)展的需要。在此背景下,中華民族若要更長(zhǎng)遠(yuǎn)的發(fā)展下去,在追求經(jīng)濟(jì)發(fā)展的同時(shí),也應(yīng)更加重視生態(tài)環(huán)境的發(fā)展,加強(qiáng)生態(tài)環(huán)境保護(hù)與建設(shè),走生態(tài)與經(jīng)濟(jì)可持續(xù)的發(fā)展道路。而生態(tài)審計(jì)作為政府生態(tài)管理的重要工具,是促進(jìn)政府推動(dòng)生態(tài)文明建設(shè)的重要手段。政府生態(tài)審計(jì)是解決目前突出的生態(tài)環(huán)境問(wèn)題的重要保障,因此,有必要對(duì)政府生態(tài)審計(jì)進(jìn)行研究與分析。本文通過(guò)規(guī)范研究、比較研究等研究方法圍繞如何構(gòu)建我國(guó)政府生態(tài)審計(jì)框架進(jìn)行系統(tǒng)研究。生態(tài)審計(jì)是生態(tài)文明建設(shè)中的必然產(chǎn)物,也是推動(dòng)生態(tài)文明建設(shè)的重要工具,而政府生態(tài)審計(jì)是站在生態(tài)環(huán)境與經(jīng)濟(jì)和諧健康發(fā)展的戰(zhàn)略高度,著力解決突出的生態(tài)問(wèn)題。本文共有七個(gè)部分:第一部分為緒論,主要介紹研究背景、研究意義、研究方法和思路以及本文的創(chuàng)新點(diǎn);第二部分為理論基礎(chǔ),主要有公共受托責(zé)任、可持續(xù)發(fā)展、權(quán)利制衡和其他方面的理論;第三部分通過(guò)介紹政府生態(tài)審計(jì)發(fā)展比較好的歐洲、美國(guó)和澳大利亞,對(duì)其進(jìn)行學(xué)習(xí)借鑒以及分析對(duì)我國(guó)政府生態(tài)審計(jì)發(fā)展的啟示;第四部分是生態(tài)審計(jì)和環(huán)境審計(jì)的比較研究,找出兩者的主要聯(lián)系和基本差異,為后文更好的構(gòu)建政府生態(tài)審計(jì)框架提供基礎(chǔ);第五部分是本文的重點(diǎn)內(nèi)容,是對(duì)政府生態(tài)審計(jì)的框架進(jìn)行設(shè)計(jì),首先介紹設(shè)計(jì)思路和基本原則,然后從受托責(zé)任、生態(tài)監(jiān)督和綠色發(fā)展方面展開政府生態(tài)審計(jì)的動(dòng)因分析,然后從政府生態(tài)審計(jì)的目標(biāo)、依據(jù)、主體、客體和內(nèi)容對(duì)政府生態(tài)審計(jì)進(jìn)行要素界定,再?gòu)目傮w功能和具體功能兩個(gè)方面對(duì)政府生態(tài)審計(jì)的動(dòng)能定位,從政府生態(tài)審計(jì)的準(zhǔn)備階段、實(shí)施階段、報(bào)告階段和處理階段進(jìn)行工作流程梳理,最后從獨(dú)立審計(jì)、聯(lián)合審計(jì)和綜合審計(jì)實(shí)現(xiàn)政府生態(tài)審計(jì)運(yùn)行方式;第六部分是實(shí)施政府生態(tài)審計(jì)提出的幾點(diǎn)主要建議,主要有加快生態(tài)環(huán)境保護(hù)立法,利用生態(tài)環(huán)境大數(shù)據(jù),強(qiáng)化生態(tài)審計(jì)結(jié)果運(yùn)用等;第七部分是研究結(jié)論,對(duì)本文研究?jī)?nèi)容進(jìn)行總結(jié)和展望。目前學(xué)者對(duì)政府生態(tài)審計(jì)的研究還比較少,而且研究?jī)?nèi)容比較分散,沒(méi)有形成系統(tǒng)、規(guī)范的框架體系。本文根據(jù)生態(tài)學(xué)的基本理念和傳統(tǒng)審計(jì)的理論與方法提出了符合生態(tài)文明建設(shè)發(fā)展要求的政府生態(tài)審計(jì),首次提出并成功構(gòu)建了一個(gè)實(shí)操性較強(qiáng)的政府生態(tài)審計(jì)框架,不僅豐富和拓展政府生態(tài)審計(jì)的研究?jī)?nèi)容,也為后續(xù)政府生態(tài)審計(jì)的理論研究和實(shí)踐發(fā)展奠定基礎(chǔ),在生態(tài)文明建設(shè)過(guò)程中發(fā)揮舉足輕重的作用。
[Abstract]:With the increasingly prominent ecological environmental problems, the increasingly stringent environmental laws and regulations, and the general acceptance of the concept of sustainable development, the society is facing increasing pressure on the ecological environment. The traditional way of pursuing economic growth has been unable to meet the needs of the current situation. Under this background, if the Chinese nation wants to develop in the long term, it should pay more attention to the development of ecological environment, strengthen the protection and construction of ecological environment, and take the sustainable development road of ecology and economy while pursuing economic development. As an important tool of government ecological management, ecological audit is an important means to promote the construction of ecological civilization. The government ecological audit is an important guarantee to solve the outstanding ecological environment problem at present, therefore, it is necessary to study and analyze the government ecological audit. Through normative research, comparative research and other research methods, this paper systematically studies how to construct the ecological audit framework of our government. Ecological audit is an inevitable product in the construction of ecological civilization and an important tool to promote the construction of ecological civilization. However, government ecological audit is the strategic height of harmonious and healthy development of ecological environment and economy, focusing on solving outstanding ecological problems. This paper has seven parts: the first part is the introduction, mainly introduces the research background, the research significance, the research method and the train of thought as well as the innovation point of this article; The second part is the theoretical basis, including public fiduciary responsibility, sustainable development, balance of rights and other aspects of the theory; The third part introduces the development of government ecological audit in Europe, the United States and Australia, to learn from and analyze the development of government ecological audit enlightenment; The fourth part is the comparative study of ecological audit and environmental audit, to find out the main links and basic differences between the two, to provide a better basis for the construction of government ecological audit framework. The fifth part is the key content of this paper, is to design the framework of the government ecological audit, first introduce the design ideas and basic principles, then from the fiduciary responsibility, ecological supervision and green development aspects of government ecological audit motivation analysis. Then define the elements of the government ecological audit from the objectives, basis, subject, object and content of the government ecological audit, and then position the kinetic energy of the government ecological audit from two aspects: the overall function and the specific function. From the preparation stage, the implementation stage, the report stage and the processing stage of the government ecological audit, and finally from the independent audit, the joint audit and the comprehensive audit to realize the operation mode of the government ecological audit; The sixth part is the implementation of the government ecological audit put forward several main suggestions, mainly to speed up the ecological environment protection legislation, the use of ecological environment big data, strengthen the application of ecological audit results; The seventh part is the conclusion of the research. At present, there are few researches on the government ecological audit, and the contents of the research are scattered, and there is no systematic and normative framework system. According to the basic idea of ecology and the theory and method of traditional audit, this paper puts forward the government ecological audit which meets the development requirement of ecological civilization construction, and for the first time puts forward and successfully constructs a practical government ecological audit framework. It not only enriches and expands the research contents of government ecological audit, but also lays a foundation for the theoretical research and practical development of the subsequent government ecological audit, and plays an important role in the construction of ecological civilization.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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