摘要
在政府环境责任日益受到关注的当下,如何对生态文明背景下政府环境责任进行追究?审计与问责是一条有效路径。政府环境责任审计是政府环境责任问责的依据,政府环境责任问责是政府环境责任审计的保障。本文通过对审计与问责各自制度规范背景、主要内涵及开展情况的阐述,对生态文明背景下政府环境责任审计与问责路径的现状做了基本的分析。
How to investigate the environmental responsibility of the government in the context of ecological civilization at a time when the government's environmental responsibility is getting more and more attention?Audit and accountability are an effective path.Government environmental responsibility audit is the basis of government environmental responsibility accountability, and government environmental responsibility accountability is the guarantee of government environmental responsibility audit.This paper makes a basic analysis of the status quo of government environmental responsibility auditing and accountability path under the background of ecological civilization by expounding the normative background, main connotation and development of the respective systems of auditing and accountability.
作者
辛庆玲
XIN Qing-ling(Theory of Ideology and Politics Teaching-research Department,The Party School of Qinghai Provincial Commitee of CPC,Xining 810001,China)
出处
《青海师范大学学报（哲学社会科学版）》
2019年第4期57-63,共7页
Journal of Qinghai Normal University(Philosophy and Social Sciences Edition)
基金
青海省哲学社会科学规划研究课题“生态文明背景下政府环境责任审计与问责路径研究”(17014)
关键词
生态文明
政府环境责任
审计
问责
ecological civilization
government environmental responsibility
audit
accountability
