随着生态文明建设的推进，生态环境保护已成为党和国家着力解决的问题以 及人民群众日益关注的重点，中央和地方财政每年拨付的环保专项资金也逐年增 长。国家投入环保专项资金的数量与力度对环保事业的成功发挥了不可替代的作 用，但上述投入取得成功的前提却是资金被合理且有效地使用。但在实际操作中， 环保专项资金存在重资金申请、轻资金管理，重项目落地、轻监督管理的情况。 为发挥好审计作为公共资金“守护神”的作用，加强环保专项资金绩效审计的必 要性与重要性已不容置喙。通过环保专项资金绩效审计，有利于追踪国家对生态 建设和环保工作的推进情况，有利于监督检查政府机关和企事业单位的职责履行 情况以及对财经法纪的遵守情况，有利于推动与加强生态环保制度改革。 从理论上看，现有的对环保专项资金绩效审计的理论研究为审计实务的开展 起到了不可替代的推动作用，但还存在专门针对环保专项资金审计的研究少、实 践总结研究不够、缺乏案例分析等问题。从实践上看，近年来，审计署与地方审 计机关积极通过环境审计工作深化生态环保制度改革并推动环境保护基本国策 的落实，先后开展了黄河流域水污染防治专项资金审计、节能减排专项资金审计 等多个项目。虽然取得了丰硕成果，但在审计方案的编制和执行上还存在些许问 题，例如，不重视审计方案、方案的编制缺乏针对性、人员分工不到位等。而本 文恰好立足于具体审计案例，从审计方案着手，在审计实践总结以及国内外经验 借鉴的基础上，围绕审计目标、审计内容和重点、评价指标以及审计人员安排， 构建能对症下药的审计实施方案。 本文首先从选题的背景与意义入手，既总结了国内外理论研究和实践经验的 基础上，又阐述了环保专项资金绩效审计的基本理论。其次，结合笔者亲身参与 的 N 市 2016 年水污染防治资金审计案例，总结项目开展的经验以及审计过程中 存在的问题。再次，在探究影响该项目实施效果的因素时，本文认为审计人员审 计思路模糊，审计项目时间紧、任务重，缺乏标准的评价指标是影响该项目审计 质量的重要因素，同时也是环保专项资金绩效审计中存在的通病。上述问题是主 要是由于规范化建设有待加强、审计方案缺乏指导性、审计任务繁重而审计力量 不足等原因造成的。最后，加强环保专项资金绩效审计的必要性与重要性已不容 置喙，本文从构建有指导性的环保专项资金绩效审计实施方案入手，为环保专项 资金绩效审计的发展出一份力。 关键词，环保专项资金；绩效审计；审计实施方案III ABSTRACT Along with the advance of Chinese economy, protection of ecology and environment is of great significance to people's happiness and health. Beautiful scenery is the gold and silver mines, and an increasing number of people attach important to environmental protection. The Eighteenth Congress advanced the importance of the construction of ecological civilization. Besides, the Central Party Committee and the State Council paid close attention to the construction of ecological civilization and issued a series of policies and measures. Eco-civilization construction thought is a sublimation of our countries scientific development and harmonious development notions, and is a new development of Marxian theory. Promotion of ecological civilization, a sacred task in the new era, is the new requirement for the goal to build a well-off society in an all-round way. In order to adapt to the new normal and to practice the new idea, the auditing authorities at all levels of our country explore the environmental auditing. Environmental auditing has had certain practice foundation in our country. However, in practice three points should be specially paid attention to. Firstly, to defraud financial fund by violating rules. Secondly, to keep back, forcibly occupy and misappropriate financial fund. Finally, to cause losses and waste and to prevent the uncompleted works. We can draw a conclusion that the environmental protection fund performance audit can carry out sustainable development stratagem with scientific and effective management to assort regional economical developing with environment protection. After researches the background and the significance, the paper reviews foreign and domestic Theory and Practice of the situation. Then the paper briefly introduces basic concepts, definition and principles of the environmental protection fund performance audit as the theoretical basis of further case analysis. After case studies and observational studies, the paper finds that, the environmental protection fund performance audit is confronted with challenges and problems like teachers' heavy workload, shortage of time. All such phenomena are attributed by the little human resource and the much task. The solutions presented in this paper are the effective audit scheme and the balance between the little human resource and the much task. Key words: Environmental Protection Fund, Performance Audit, Auditing ProgramIV 目 录 第 1 章 导论.........................................................1 1.1 研究背景及意义 ................................................1 1.1.1 研究背景 ..................................................1 1.1.2 研究意义 ..................................................2 1.2 文献综述 ......................................................3 1.2.1 国外研究现状 ..............................................3 1.2.2 国内研究现状 ..............................................4 1.2.3 研究述评 ..................................................5 1.3 研究内容、方法 ................................................6 1.3.1 研究内容 ..................................................6 1.3.2 研究方法 ..................................................7 1.4 报告创新点及不足之处 ..........................................7 1.4.1 报告创新点 ................................................7 1.4.2 报告不足之处 ..............................................8 第 2 章 基础理论.....................................................8 2.1 相关概念的界定 ................................................8 2.1.1 环境绩效审计 ..............................................8 2.1.2 环保专项资金 ..............................................9 2.1.3 审计方案 ..................................................9 2.2 研究的理论基础 ................................................9 2.2.1 公共受托责任理论 ..........................................9 2.2.2 新公共管理理论 ...........................................10 2.2.3 可持续发展理论 ...........................................10 第 3 章 案例介绍....................................................11 3.1 项目概述 .....................................................11 3.2 审计实施方案 .................................................12 3.2.1 审计目标 .................................................12 3.2.2 审计对象和范围 ...........................................12 3.2.3 审计内容和重点 ...........................................13 3.2.4 审计评价 .................................................14 3.2.5 审计工作时间安排 .........................................14 3.2.6 审计组成员与分工 .........................................15V 3.3 审计过程与结果 ...............................................15 3.3.1 审计过程 .................................................15 3.3.2 审计发现的问题 ...........................................16 3.3.3 审计建议 .................................................17 3.3.4 审计成效 .................................................17 第 4 章 问题及原因分析..............................................18 4.1 存在的问题 ...................................................18 4.1.1 审计人员对环保专项资金绩效审计思路模糊 ...................18 4.1.2 审计项目时间紧、任务重、难以保证审计质量 .................18 4.1.3 缺乏标准的环保专项资金绩效评价指标 .......................19 4.2 原因分析 .....................................................19 4.2.1 环保专项资金绩效审计规范化建设有待加强 ...................20 4.2.2 审计方案缺乏指导性 .......................................20 4.2.3 审计任务繁重，但审计力量不足 .............................20 第 5 章 审计实施方案的构建..........................................21 5.1 审计目标 .....................................................21 5.1.1 总体目标 .................................................21 5.1.2 具体目标 .................................................22 5.1.3 总结 .....................................................23 5.2 审计内容和方法 ...............................................23 5.2.1 环保法规政策执行情况 .....................................24 5.2.2 环保资金筹集、分配、使用和管理情况 .......................24 5.2.3 资金和项目运行效益 .......................................25 5.3 审计评价指标体系 .............................................25 5.3.1 环保专项资金绩效评价指标的现状 ...........................25 5.3.2 绩效审计评价指标体系总体架构 .............................26 5.4 审计人员安排 .................................................29 5.4.1 配强审计人员 .............................................29 5.4.2 强化对审计人员的业务培训 .................................29 5.4.3 探索协审工作新机制 .......................................30 第 6 章 结束语......................................................30