水体污染物为导向的流域环境审计模式

日益严峻的环境问题表明,环境行政部门的单一管理模式已难以适应环境监管的需要,独立的第三方监督已成为必要.环境审计实务中多采用以项目为导向,以资金审计为重点的审计模式,难以适应逐步向绩效审计发展的环境审计的需要.本文分析了水体污染区域性、复杂性和累积性等特点,将其与审计理论相结合,构建了以流域主要污染物或特征污染物为导向的审计模式,探讨了以水体污染物迁移特点为基础的流域环境审计范围和重点区域的划分方法,建立了专家评价法、文献调查法、实地监测法等导向污染物调查方法,根据水体污染累积性的特点,从环境治理项目、生态恢复效果等层次确立了审计对象,按政策制度、项目管理、专业技术等层面确定了审计内容,给出了周期性审计、周期内跟踪审计等适合水体环境审计要求的审计方式,并结合太湖流域进行了较为系统的分析,为水环境审计的深入开展提供一定的指导.

Drainage Basin Environmental Audit Model Directed by Water Pollutants

The environmental problem is more and more serious, which indicates that the sole management model of environment administrative department is not adaptive to the environmental supervision. The independent third-party supervision has become necessary. In the environment audit practice, we usually take the project as the guidance and take the fund audit as the key audit content. It is difficult for adapting this audit modle to the development of environmental audit which gradually trends to the performance audit. The characteristics such as regionality, complexity and cumulation of the water pollution were analyzed, which were unified with the audit theory. Accordingly the drainage basin environmental audit model directed by water pollutants was constructed. The methods to divide drainage basin environmental audit range and key regionalism based on the water pollutant transference characteristics were discussed. Survey methods on the guidance pollutant were established, includeding expert assessment, literature survey and field test. According to the cumulation of the water pollution, the audit object was confirmed in environmental treatment project and entironment reconversion effect. The audit content was determined in three aspects as policy system, project management and profession technique. The audit means adapted to the water environment audit were proposed, which included periodical audit and follow-up audit. The audit model was analyzed by the example in Tai Lake drainage basin. It was significant for the development of water environmental audit.