摘要
资源环境审计是促进国家节约能源、保护环境政策落实,发挥审计"免疫系统"功能的重要途径,也是审计机关深入落实科学发展观、促进社会和谐发展的重要举措。通过调查分析发现开展资源环境审计工作存在资源环境审计方式较单一:无评价标准和具体的实施办法、缺乏具备资源环境专业知识结构的审计人员,以及运用计算机技术进行资源环境审计水平不高等问题。针对存在问题,结合国内外资源环境审计研究的理论和实践经验分析,对当前资源环境审计所涉及的难点问题进行探讨,提出解决问题的对策和建议。提出了尽快制定资源环境审计的发展规划;总结审计工作经验,建立资源环境审计工作指南、技术方法及评价指标体系;以专项审计为重点,积累经验,逐步扩大审计面;重视培养及引进资源环境专业审计人员;大力推广计算机审计,实现与环境监测系统联网审计;加强资源环境审计宣传等对策和建议。
Resource and environment audit is an important way to promote the national energy conservation, protect the implementation of environmental policy and play the ＂immune system＂ role of auditing. It is also an important measure for the auditing organs to carry out the scientific development concept and promote the harmonious development of society. Through the investigation and analysis, it is found that there are some problems in the resources and environment auditing work： single auditing method, no evaluation criteria or specific implementation methods, lack of evaluation standards and specific implementation methods, lack of auditors with the knowledge structure of resources and environment, and low level in using computer for resource and environment auditing. In view of the existing problems,combined with domestic and foreign resources and environment audit research theory and practical experience, the difficulties in the current resource and environment audit are explored and countermeasures and suggestions are proposed： develop a resource environment audit development plan; sum up the audit work experience, establish resources and environmental audit work guidelines, technical methods and evaluation index system; focus on special audit, accumulate experience, and gradually expand the audit surface; emphasis on training and introduction of resources and environment audit personnel; vigorously promote computer audit, to achieve network audit with environmental monitoring system; strengthen resource environment audit propaganda.
出处
《价值工程》
2017年第28期84-86,共3页
Value Engineering
基金
黑龙江省大学生创新创业训练重点项目(项目编号:201610220015)
关键词
资源环境审计
环境保护
资源节约
问题
对策
resource and environment audit
environmental protection
resource conservation
problem
countermeasure
