中国资源环境审计的发展历程、理论表征与实践深化被引量：22

The Development Stages,Theoretical Perspective and Practice Prospect of China’s Resource and Environmental Audit

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摘要在30多年的历程中,我国资源环境审计经历了探索、起步、发展、提升的阶段,从嵌入其他审计业务中关注资源环保资金事项,到形成离任审计、跟踪审计和专项审计的模式逐步壮大成熟。发展的逻辑脉络体现为:从专项审计转向离任审计、跟踪审计和专项审计并立,从资金审计转向资金、绩效和履责的综合审计,从单一自然资源要素审计转向全要素生命共同体审计,从具体问题查证转向全面系统评价,从传统审计方法转向大数据审计方法。植根于实践,我国资源环境审计形成了代表性的理论维度:鉴证论、问责论、反腐论、治理论。针对中央审计委员会构建集中统一、全面覆盖、权威高效的审计监督体系这一要求,分析资源环境审计目前在项目安排、组织方式、审计方法、结果运用、人力资源建设等方面的问题,提出政策建议。 Over the past more than 30 years,China’s resource and environmental audit has gone through four stages of exploration,starting,development and promotion.From embedding in other audit categories to paying attention to natural resources and environmental funds,to establishing three audit platforms including outgoing audit,track audit and special audit,the audit has gradually grownand matured.The development logic is mainly reflected in five transformation:from special audit to a tripartite system of outgoing audit,track audit and special audit,from fund audit to comprehensive audit including fund,performance and accountability,from single natural resources element audit to life community audit containing all elements,from specific problem verification to comprehensive systematic evaluation,from traditional audit method to big data audit method.Rooted in the audit practice,China’s resource and environmental audit has formed four representative theoretical perspectives:attestation theory,accountability theory,anti-corruption theory and governance theory.Further,in response to the requirement of the Central Audit Committee to build a centralized,unified,comprehensive,authoritative and efficient audit supervision system,the paper analyzes the current problems in Chinese resource and environmental audit deepen development,which include the aspects of audit program arrangement,audit organization mode,audit method,audit results application and human resource construction,and then puts forward corresponding policy suggestions.

作者郭鹏飞 Guo Pengfei(Research Institute of National Audit Office,Beijing 100086)

机构地区审计署审计科研所

出处《重庆社会科学》 CSSCI 2021年第3期6-19,共14页 Chongqing Social Sciences

关键词资源环境审计发展历程理论视角实践难题政策建议 resource and environmental audit development logic theoretical perspective difficulties in practice policy recommendations

分类号 F239.44 [经济管理—会计学]