浅谈环境审计在环境管理体系中的功能定位研究

在新形势下,环境管理制度体系表现出在一定程度上的不适应性.首先,缺乏制度保障,以经济为主的考核机制弱化了政府的生态职能.其次,各项环保制度和工作独立性较强,衔接力度不足,有些地方出现重复管理的现象,必然增加了政府和企业的环境保护成本,没有达到整体监管的效果.环境审计作为一项新型环境管理制度在环境保护工作中作用突出,主要源于环境审计能够更全面、更高效、更系统的对环境资源管理和经营行为进行科学统计评估,是国家环境治理的重要工具.

Brief Discussion of the Functional Orientation of Environmental Audit in Environmental Management System

Under the new situation, the environmental management system shows inadaptability to a certain extent. First of all, the lack of institutional guarantee, give priority to with economic appraisal mechanism weakens the ecological functions of the government. Second, the environmental protection system and work independence is strong, cohesive strength is insufficient, some places appear the phenomenon of repeated management, will increase the cost of the government and enterprises of environ-mental protection, do not meet the overall regulatory effect. Environmental auditing as a new type of environmental management system outstanding role in the environmental protection work, mainly from the environmental audit can be more comprehensive, more efficient and more system on environmental resources management and behavior science statistical evaluation, is the impor-tant tool of national environmental governance.