【摘要】：生態(tài)環(huán)境治理作為國(guó)家治理的重要組成部分,它是一些機(jī)構(gòu)依據(jù)一定的規(guī)范與準(zhǔn)則,對(duì)生態(tài)環(huán)境問題進(jìn)行管理,從而改善生態(tài)環(huán)境及促進(jìn)社會(huì)持續(xù)發(fā)展的過程。在此過程中,公民、市場(chǎng)與政府是非常重要的力量元素,為了呼吁公民對(duì)環(huán)境治理的熱情,政府每年都會(huì)撥付巨額的財(cái)政專項(xiàng)資金,用于環(huán)境治理和生態(tài)保護(hù)。劉家義審計(jì)長(zhǎng)在2016年的全球?qū)徲?jì)工作會(huì)上指出:嚴(yán)肅、客觀的揭露并查處重大的違紀(jì)違法行為及問題,及時(shí)有效的反映出重大的風(fēng)險(xiǎn)和隱患,是生態(tài)環(huán)境保護(hù)和更徹底的發(fā)揮審計(jì)在國(guó)家治理中的重要保障,是今后的審計(jì)工作的重中之重。因此,在生態(tài)環(huán)境治理中國(guó)家審計(jì)將會(huì)發(fā)揮重要的作用。那么,建立一套生態(tài)環(huán)境治理專項(xiàng)資金審計(jì)監(jiān)控機(jī)制對(duì)生態(tài)環(huán)境治理是否起作用,本文將對(duì)此進(jìn)行相關(guān)的研究。首先,本文從國(guó)內(nèi)外兩個(gè)方面回顧了關(guān)于生態(tài)環(huán)境治理、專項(xiàng)資金審計(jì)和審計(jì)監(jiān)控的文獻(xiàn),發(fā)現(xiàn)大多數(shù)的國(guó)內(nèi)外學(xué)者主要針對(duì)生態(tài)環(huán)境治理和專項(xiàng)資金審計(jì)的單個(gè)相關(guān)因素進(jìn)行研究,兩者結(jié)合起來進(jìn)行整體性分析的很少;其次,本文對(duì)國(guó)家審計(jì)在生態(tài)環(huán)境治理中的功能進(jìn)行定位分析,進(jìn)一步說明國(guó)家審計(jì)對(duì)生態(tài)環(huán)境治理具有重要的作用;緊接著,本文借助國(guó)內(nèi)外學(xué)者的相關(guān)研究,把生態(tài)環(huán)境治理和專項(xiàng)資金審計(jì)進(jìn)行結(jié)合起來深入探討,建立了一套對(duì)生態(tài)環(huán)境治理專項(xiàng)資金有效使用的審計(jì)監(jiān)控機(jī)制;最后,本文依據(jù)相關(guān)的理論來設(shè)計(jì)問卷進(jìn)行相關(guān)的調(diào)查,通過對(duì)反饋數(shù)據(jù)的統(tǒng)計(jì)分析,得知調(diào)查得出的結(jié)果基本上支持前面理論分析的預(yù)期。另外,將問卷調(diào)查結(jié)果與實(shí)際情況進(jìn)行對(duì)比分析,印證了目前生態(tài)環(huán)境并未善治,生態(tài)環(huán)境治理專項(xiàng)資金并沒有有效的運(yùn)用,國(guó)家審計(jì)對(duì)生態(tài)環(huán)境治理具有相當(dāng)重要的作用,生態(tài)環(huán)境治理專項(xiàng)資金審計(jì)監(jiān)控機(jī)制處在不完善的狀態(tài)下,審計(jì)獨(dú)立性、審計(jì)人員的專業(yè)勝任能力、審計(jì)人員的道德教育、對(duì)審計(jì)人員監(jiān)控不力的處罰、審計(jì)權(quán)限、審計(jì)規(guī)范性、審計(jì)處罰落實(shí)及審計(jì)標(biāo)準(zhǔn)對(duì)生態(tài)環(huán)境治理專項(xiàng)資金審計(jì)監(jiān)控效果的影響是非常大的,被審計(jì)單位的道德教育與建設(shè)、審計(jì)經(jīng)費(fèi)、審計(jì)技術(shù)方法、審計(jì)公告制度及審計(jì)溝通機(jī)制對(duì)生態(tài)環(huán)境治理專項(xiàng)資金審計(jì)監(jiān)控效果具有比較大的影響;最后,結(jié)合相關(guān)問卷調(diào)查數(shù)據(jù),本文總結(jié)了五點(diǎn)使生態(tài)環(huán)境治理專項(xiàng)資金審計(jì)監(jiān)控機(jī)制這套體系有效的運(yùn)用在生態(tài)環(huán)境治理專項(xiàng)資金的管理使用之中的政策建議,即重視國(guó)家審計(jì)規(guī)范與準(zhǔn)則、確保國(guó)家審計(jì)的獨(dú)立性、優(yōu)化審計(jì)機(jī)關(guān)與生態(tài)環(huán)境治理部門的協(xié)調(diào)溝通機(jī)制、提高審計(jì)人員的專業(yè)勝任能力和加大審計(jì)人員監(jiān)控不力的處罰。基于理論分析與問卷調(diào)查分析,本文在最后對(duì)上述研究結(jié)論進(jìn)行了概括總結(jié),同時(shí)提出了客觀且實(shí)際可行的政策建議和未來研究方向。
[Abstract]:As an important part of national governance, ecological environmental governance is a process of improving ecological environment and promoting the sustainable development of society by managing ecological environmental problems according to certain norms and norms. In this process, the citizens, the market and the government are very important elements of power, in order to appeal to citizens for environmental governance, the government will allocate a large amount of special financial funds every year for environmental governance and ecological protection. At the global audit conference in 2016, Auditor General Liu Jiayi pointed out: seriously and objectively expose and investigate and punish major violations of discipline and laws and problems, and reflect in a timely and effective manner major risks and hidden dangers. Is the ecological environment protection and more thorough play audit in the national governance of the important guarantee, is the most important audit work in the future. Therefore, national audit will play an important role in eco-environmental governance. Then, the establishment of a set of eco-environmental governance special funds audit monitoring mechanism to the ecological environment governance or not, this paper will carry on the related research. First of all, this paper reviews the literature on eco-environmental governance, special funds audit and audit monitoring from two aspects at home and abroad. It is found that most scholars at home and abroad mainly study the single related factors of eco-environmental governance and special funds audit, and few of them combine to carry on the holistic analysis. Secondly, this paper analyzes the function of the national audit in the ecological environment governance, and further explains that the national audit has an important role in the ecological environment governance. Then, with the help of the relevant research of domestic and foreign scholars, this paper deeply discusses the combination of ecological environmental governance and special fund audit, and establishes a set of audit monitoring mechanism for the effective use of special funds for eco-environmental governance. Finally, this paper designs the questionnaire according to the relevant theory to carry on the related investigation, through the statistical analysis of the feedback data, we know that the result of the survey basically supports the expectation of the previous theoretical analysis. In addition, by comparing the results of the questionnaire with the actual situation, it is proved that the ecological environment is not well-governed at present, the special funds for eco-environmental governance are not effectively used, and the national audit plays a very important role in the ecological environmental governance. The audit monitoring mechanism of special funds for eco-environmental governance is in an imperfect state, the independence of audit, the professional competence of auditors, the moral education of auditors, the punishment of ineffective supervision of auditors, and the authority of audit. The standard of audit, the implementation of audit punishment and the auditing standards have great influence on the effect of auditing and monitoring of special funds for ecological environmental governance. The moral education and construction of the audited units, audit funds, audit technical methods, and so on, are very important. Audit announcement system and audit communication mechanism have a great influence on the effect of audit supervision of special funds for eco-environmental governance. Finally, combined with the relevant questionnaire survey data, this paper summarizes the five points to make the ecological environmental governance special funds audit monitoring mechanism of the system effective use in the management of ecological environmental governance special funds in the use of policy recommendations. That is, paying attention to the national auditing norms and standards, ensuring the independence of national audit, optimizing the coordination and communication mechanism between audit institutions and eco-environmental governance departments, improving the professional competence of auditors and increasing the punishment of inadequate supervision by auditors. Based on the theoretical analysis and questionnaire analysis, this paper summarizes the above conclusions in the end, and puts forward the objective and practical policy recommendations and future research direction.
【學(xué)位授予單位】：浙江財(cái)經(jīng)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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