会计学院知识库

我国经济的蓬勃发展，带来了人民生活的日益富足，但与此同时，伴随着的是日常生产生活中各种资源的需求和消耗大幅度提升，进而导致生态环境破坏严重，尤为突出的是土壤环境的污染问题，日愈严峻的土壤污染形势刻不容缓，需要切实有效的防治措施来解决。过去的几年里，中央及各级地方政府对土壤污染防治工作高度重视，根据实际情况出台了防治相关法规政策及防治行动实施方案，为各地方土壤污染防治工作的开展和推进提供了有力依据。同时，为了更好地推动土壤生态文明建设，在土壤污染防治法颁布后，我国各地方土壤污染防治审计项目陆续开展。只有不断加强审计质量，提出有效的审计建议，督促防治主体落实相关的责任和义务，政府部门的政策和资金才能够真正落到实处，才能推动土壤污染防治工作取得实质性的进展，进一步提升土壤污染治理的成效。

本文以公共受托责任理论、可持续发展理论等相关理论为依据，对我国土壤污染防治审计的情况进行概述，大致说明了目前的土壤污染防治审计相关的法规政策和开展现状。然后对土壤污染防治审计框架进行了梳理，通过对C市的土壤污染防治审计项目进行具体分析，发现了缺乏审计评价依据和基础数据、基层审计机关审计方法落后，取证困难、土壤污染防治审计人员力量薄弱、审计建议缺乏针对性，审计信息披露不足、整改监管不到位等方面的问题。最后，针对上述问题，提出了构建土壤污染防治审计评价指标体系、创新取证方法，加强资源管理、重视土壤污染防治审计队伍建设等完善建议。本文通过深入分析土壤污染防治审计的具体案例，期望能够为土壤污染防治审计提供更为坚实的理论支撑和实践指导，进一步丰富该领域的案例研究，希望对我国土壤污染防治审计实践工作的稳步前行和土壤污染的防范与治理工作的全面开展有所帮助，为我国的环境保护事业贡献一份力量。

The vigorous development of our country's economy has brought about an increasingly prosperous life for the people. However, at the same time, it is accompanied by a significant increase in the demand and consumption of various resources in daily production and life, which in turn leads to serious ecological environment damage. The particularly prominent problem of soil pollution is that the increasingly severe soil pollution situation is urgent and requires practical and effective prevention and control measures to solve it. In the past few years, the central and local governments at all levels have attached great importance to soil pollution prevention and control work, and have issued relevant laws, policies, and implementation plans for prevention and control actions, providing strong basis for the development and promotion of soil pollution prevention and control work in various regions. At the same time, after the promulgation of the Soil Pollution Prevention and Control Law,in order to promote the construction of soil ecological civilization, various local soil pollution prevention and control audit projects in China have been carried out one after another. Only by strengthening the role of audit work, proposing effective audit recommendations, and supervising the implementation of responsibilities and obligations by prevention and control entities, can government policies and funds be truly implemented, promote substantial progress in soil pollution prevention and control work, and improve the effectiveness of soil pollution control.

This article provides an overview of soil pollution prevention and control auditing in China based on theories such as public entrusted responsibility and sustainable development, and explains the current regulations, policies, and implementation status of soil pollution prevention and control auditing. We have sorted out audit framework for soil pollution prevention and control, and by way of the analysis of soil pollution prevention and control audit projects in C city, we have found problems such as lack of audit evaluation basis, outdated audit methods of grassroots audit agencies, weak strength of soil pollution prevention and control audit personnel, lack of targeted audit recommendations, insufficient disclosure of audit information, and inadequate rectification and supervision. Finally, suggestions were put forward to establish an assessment index system for soil pollution prevention and control innovate evidence collection methods, strengthen resource management, and attach importance to the construction of soil pollution prevention and control audit teams. I hope this article enrich case studies on soil pollution prevention audits. This is conducive to promoting the development of audit practices for soil pollution prevention and control in China, and promoting the prevention and control of soil pollution.