摘要
近几年环境问题受到全社会的关注，环境政策的执行情况也受到社会各界的关注。随着
环境问题的越发严重，政府也开始呼吁人民和企业保护环境。尤其是带有污染源的相关产业，
政府在近几年也出台了相关法律政策，限制各个行业污染物排放量。但是，环境政策在执行
过程中以及后期监督中都存在着漏洞，通常无法按照规定要求达到环保标准。环境政策需要
审计工作贯穿政策执行的全过程，单纯的事后审计无益于政策调整。虽然政府部门设立了监
管机构，依旧无法避免环境保护资金的不合理利用，环境政策执行缓慢的状况。我国环境政
策审计还处于起步阶段，缺乏具有针对性的法律法规，缺乏专门部门的监管，缺乏统一的评
价体系等一系列问题都导致我国环境政策审计落后于发达国家

本文试图以公众受托责任理论、可持续发展理论、国家治理理论以及环境资源治理理论
为基础，运用文献研究法、调查研究法、定量分析研究法、定性分析法和文本分析法五种方
法，研究我国环境政策审计情况。一方面通过研究我国环境政策审计现阶段情况，分析现状，
总结其中存在的问题。另一方面，通过学习西方发达国家对于环境政策审计的长处，结合我
国特殊的政治、经济环境，对我国环境政策审计提出有效建议。为了提高环境政策审计的规
范性和有效性，本文引入跟踪审计概念，并利用层次分析法建立了环境政策跟踪审计评价体
系，并综合以上研究对我国环境政策审计提出改善建议

关键词：环境政策，可持续发展，跟踪审计，评价体系V
Abstract
In recent years, environmental problems have been concerned by the whole society, the
implementation of environmental policy has also been the concern of the community. With the
environmental problems become more and more serious, the government also began to call on
people to protect the environment and the enterprise, especially the related industries with pollution
sources in recent years, the government also introduced the relevant laws and policies, the discharge
of pollutants in various industries limited amount. However, there are loopholes in the
implementation of environmental policies and post supervision, usually can not meet the
requirements of environmental standards. Environmental policy requires the whole process of the
audit work to be carried out in the whole process of policy implementation. Although the
government has set up a regulatory body, still can not avoid the unreasonable use of environmental
protection funds, the implementation of environmental policy slow. China&39;s environmental policy
audit is still in the initial stage, the lack of specific laws and regulations, the lack of specialized
regulatory authorities, a series of problems such as lack of unified evaluation system has led to
China&39;s environmental policy audit lags behind that of developed countries.
This paper attempts to use the public accountability theory, sustainable development theory,
theory of governance, environmental governance theory and audit theory, using the literature
research method, quantitative analysis method, qualitative analysis and text analysis four methods,
research on audit of environmental policy in China. On the one hand, by studying the current
situation of China&39;s environmental policy audit, analysis of the status quo, summed up the problems.
On the other hand, through the study of the advantages of western developed countries for
environmental policy audit, combined with China&39;s special political and economic environment, the
paper puts forward effective suggestions on China&39;s environmental policy audit. In order to improve
the standardization of environmental policy audit, this paper uses the analytic hierarchy process to
establish the environmental policy audit evaluation system.
Key words: Environmental policy, sustainable development, Tracking audit, Evaluation systemVI
目录
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