| 资源环境审计在促进我国生态文明建设中的作用 |
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| 引用本文： | 唐洋,邱奇彦①,宋平②.资源环境审计在促进我国生态文明建设中的作用[J].南华大学学报(社会科学版),2014,15(5):62-65. |
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| 作者姓名： | 唐洋 邱奇彦① 宋平② |
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| 作者单位： | 1. 南华大学经济管理学院,湖南衡阳,421001
2. 中南财经政法大学 |
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| 基金项目： | 审计署重点科研课题“国家审计如何促进生态文明建设研究”资助（编号：13SJ01001）；衡阳市社会科学基金项目“资源环境审计在促进衡阳市生态文明建设中的应用研究”资助（编号：2013D45）；南华大学哲学社会科学基金重点项目“环境审计在我国重点流域水污染治理中的作用机制及实现路径研究”资助（编号：2012XGY08） |
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| 摘 要： | 文章首先分析了资源环境审计在促进我国生态文明建设中的功能定位，然后探讨了资源环境审计在促进我国生态文明建设中的作用机制及实现路径，最后提出了资源环境审计有效实施的保障措施。资源环境保护是生态文明建设的主要阵地，各级政府审计机关应在生态文明建设中强力推进资源环境审计，充分发挥审计免疫系统功能。
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| 关 键 词： | 资源环境审计 生态文明建设 作用机制 实现路径 |
| 收稿时间： | 2014/7/20 0:00:00 |
Research on the Function Mechanism and Implementation Path for PromotingEcological Civilization Construction of Resources and Environmental Audit |
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| TANG Yang,QIU Qi-yan,SON Ping.Research on the Function Mechanism and Implementation Path for PromotingEcological Civilization Construction of Resources and Environmental Audit[J].Journal of Nanhua University(Social Science Edition),2014,15(5):62-65. |
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| Authors: | TANG Yang QIU Qi-yan SON Ping |
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| Institution: | University of South China, Hengyang 421001, China |
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| Abstract: | This paper analyzed the functional position from the perspective of supervision function of resources and environment audit in promoting the construction of ecological civilization in China, and then discussed the function mechanism in the macro level of supervision and evaluation mechanism and meso level of regulatory coordination mechanism and micro level of monitoring and early warning mechanisms for the resources and environment audit in promoting the construction of ecological civilization in China, and explore the implementation path that how to develop the content of resources environment audit and the way and method of audit in the construction of ecological civilization, finally it put forward the safeguard measures of the effective implementation of the resources and environment audit. |
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| Keywords: | resources and environmental audit ecological civilization construction function mechanism implementation path |
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