生态文明背景下政府环境责任审计与问责路径的现状分析
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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.
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.
引文
[1]蔡守秋．生态文明建设的法律和制度[M]．北京：中国法制出版社，2017:333.
[2]蔡守秋．论政府环境责任的缺陷与健全[J]．河北法学，2008,(3).
[3]姜明安．行政法与行政诉讼法[M]．北京：北京大学出版社、高等教育出版社，2015:160.
[4]应松年主编．行政法学新论[M]．北京：中国方正出版社，1999:233.
[5]俞雅乖．环境审计：理论框架和评价体系[M]．北京：社会科学文献出版社，2016:28.
[6]俞雅乖．环境审计：理论框架和评价体系[M]．北京：社会科学文献出版社，2016:50.
[7]李雪．环境审计研究[M]．上海：立信会计出版社，2016:20-41.
[8]姜明安．行政法与行政诉讼法[M]．北京：北京大学出版社、高等教育出版社，2015:111-123。
[9]李雪．环境审计研究[M]．上海：立信会计出版社，2016:57.
[2]蔡守秋．论政府环境责任的缺陷与健全[J]．河北法学，2008,(3).
[3]姜明安．行政法与行政诉讼法[M]．北京：北京大学出版社、高等教育出版社，2015:160.
[4]应松年主编．行政法学新论[M]．北京：中国方正出版社，1999:233.
[5]俞雅乖．环境审计：理论框架和评价体系[M]．北京：社会科学文献出版社，2016:28.
[6]俞雅乖．环境审计：理论框架和评价体系[M]．北京：社会科学文献出版社，2016:50.
[7]李雪．环境审计研究[M]．上海：立信会计出版社，2016:20-41.
[8]姜明安．行政法与行政诉讼法[M]．北京：北京大学出版社、高等教育出版社，2015:111-123。
[9]李雪．环境审计研究[M]．上海：立信会计出版社，2016:57.