会计学院知识库

摘 要

水环境是全人类赖以生存、发展的根本性前提，但是由于经济的快速发展，城市化和工业化水平也在持续增高，由此带来的水环境污染问题日趋严重，极大的危害了生态环境，阻碍了可持续发展，因此我国一直十分重视水污染问题，制定了多项政策措施来防治水污染。水污染防治政策的落实需要审计的监督，开展水污染防治政策落实跟踪审计是促使国家政策落地的最主要保障，它主要关注的是政策制定情况、政策执行情况以及政策的绩效情况，最终目的是推进水污染防治政策的落实和完善。目前，我国正处于中华民族伟大复兴的关键时期，建设社会主义现代化强国任重道远，唯有持续的推进水污染防治政策落实跟踪审计的发展进步，才能促进我国的生态文明建设。因此，深入开展水污染防治政策落实跟踪审计研究，对于我国水环境的有效保护与污染治理非常重要。

本文的第一部分主要是理论介绍，其次阐述了水污染防治政策落实跟踪审计的发展过程，紧接着通过总结分析不同级别的审计机关发布的审计公告，对我国当前的水污染防治政策落实跟踪审计现状进行梳理，然后，依托于公共政策的“三维”理论，在“形式”、“事实”和“价值”维度上，分别分析了T市水污染防治政策落实跟踪审计的审计目标、审计对象、审计内容、审计依据、审计结果和审计方法等方面，最后一部分是依据分析结果，得出了T市水污染防治政策落实跟踪审计的不足，主要存在的问题有审计内容不全面、缺乏全过程跟踪审计；审计方法落后、审计效率低；审计人员环境审计专业胜任能力不足；审计信息披露不足；法规制度和审计评价指标不健全等，并针对上述问题提出了相应的优化建议，即开展“三维”全过程的跟踪审计；创新审计方法、提高审计效率；重视人才培养、优化审计队伍；推进多部门协同审计；加强审计信息披露以及建立健全法律制度和审计评价体系等。希望本研究能够为水污染防治政策落实跟踪审计的发展贡献一份力量。

Abstract

Water is the foundation of our survival, but due to rapid economic development, urbanization, and industrialization, the water environment has been increasingly polluted, causing great damage to the ecological environment and affecting our sustainable development. So, our country attaches great importance to this issue and has introduced many policies to control water pollution. To ensure that these policies are truly implemented, supervision from the audit department is also necessary. This type of audit is like adding a "tracker" to policy implementation, to see if they are truly implemented, how well they are executed, and whether the results are good. Now, our country is striving to achieve national rejuvenation and build a strong modern country, and this task is very arduous. Only by continuously improving and perfecting the tracking and auditing of water pollution prevention and control policies can we better protect the water environment and promote the construction of ecological civilization. Therefore, conducting in-depth research on tracking and auditing the implementation of water pollution prevention and control policies is crucial for our water environment protection.

This article begins by discussing the theory of water pollution prevention and control policies, as well as how they have developed step by step. Next, it reviewed some announcements issued by audit agencies and summarized how China's current water pollution prevention and control policies are implemented. Afterwards, it used a "three-dimensional" theory to examine how T City's water pollution prevention and control policies were audited from three perspectives. Finally, it pointed out the areas where T city has not done well in this regard, such as incomplete audit content, outdated methods, unprofessional personnel,and incomplete regulations. Then, it provided suggestions for improvement, such as comprehensive auditing, innovative methods, talent cultivation, multi departmental cooperation, strengthening information disclosure, and improving regulations. I hope these suggestions can help improve the audit of water pollution prevention and control policies, making it better.