第三方环境审计制度在废弃电器电子产品基金审核的应用研究

《废弃电器电子产品处理基金征收使用管理办法》已于2012年起正式实施,办法已明确要求环境保护主管部门应当建立健全基金补贴审核制度,通过不同的审核方式,加强废弃电器电子产品拆解处理的环保核查和数量审核,防止补贴资金骗补行为的发生。因此,基金补贴及审核制度的建立使得各级环保部门面临着基金审核的新任务。本文根据上海市的实践,提出引入第三方环境审计制度,将环境管理的专业要求与审计方法进行优势互补,不仅可以提升废弃电器电子产品基金审核的水平,而且可以实现基金规范使用的管理目标。

Research on Introducing Third-Party Environment Audit in E-waste Funding Audit

Regulation on collection and use of e - waste funding was enacted from 2012, which clarified that the environment protection department should set up the funding auditing system. In order to avoid e - waste fund cheating, environment protection departments should strengthen the monitoring and audit the amount of e - waste dismantling through different methods. Therefore, local environment protection authority is facing the new task of e - waste funding audit after the implementation of national e - waste funding system. This paper introduces third - party funding audit according to Shanghai＇s experience. Practice proved that it not only advance e - waste funding audit level, but also achieve the target of using e - waste funding correctly.