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1、建立环境审计制度，落实政府环境责任Establish Environmental Audit to Carry out Environmental Responsibility for Local Governments,王金南 研究员 Prof.WANG Jinnan 环境保护部环境规划院 Chinese Academy for Environmental Planning May 9,2014,The Contents,一、严峻的环境危机呼唤政府官员环境审计Grim environmental crisis calls for environmental audit for governm
2、ental officials,高速经济增长的贡献源廉价的人口资源环境The contribution of rapid development of economy-cheap resources and environment of China,改革开放30多年来，中国取得了举世瞩目的成就，GDP从1978年的3645亿元增加到2010年的39.8万亿元，年均保持了9.6%的快速增长,所取得的经济成是建立在大量资源消耗和环境污染的基础上。廉价的劳动力成本 廉价的土地资源 廉价的水资源和能源 廉价的矿产资源 廉价的环境成本 廉价的环境健康 廉价的。,In the 35 years after
3、 the reform and opening up,the Chinese total economy has expanded to rank No.2 in the world,at an annual average growth rate of gross domestic product(GDP)of 9.8%.However,the rapid industrialization and urbanization and the fast economic expansion has been dependent on high resource use,with resulti
4、ng high pollution levels in an inefficient and extensive manner.,Chinas GDP Rankings&Environmental Performance Index(EPI),EPI data source:School of Environment,Yale University,2004年，在中央人口资源环境工作座谈会上，胡锦涛特别指出“要研究绿色国民经济核算方法，探索将发展过程中的资源消耗、环境损失和环境效益纳入经济发展水平的评价体系，建立和维护人与自然相对平衡的关系”。,High attention paid by t
5、he Party and the Government,中国环境损失成本核算Pollution Damage Cost Accounts in China,Note:Actually pollution damage cost accounts for five years from 2003 to 2009 have been completed by Chinese Academy for Environmental Planning,in which pollution damages of 31 provinces were covered.,党的十八大报告指出，要加强生态文明制度建设
6、，要把资源消耗、环境损害、生态效益纳入经济社会发展评价体系，建立体现生态文明要求的目标体系、考核办法、奖惩机制。,High attention paid by the Party and the Government,The 18th National Congress of the Communist Party of China(CPC)made strategic deployment to vigorously promote the ecological civilization,to incorporate resource consumption,environmental da
7、mage,and ecological benefits into economic and social development evaluation system and to introduce the target,assessment,and incentive mechanisms reflecting ecological requirements.,绿色GDP核算1.0与2.0版本框架对比,环境保护面临的严峻形势和管理困境 Grim Situation and Management Difficulties,国家高度重视环境保护工作，为什么环境形势愈演愈烈？The state
8、has been paying great attention on environment protection,but why the environmental situation is intensified?,环境保护面临“责任制度”困境 Responsibility for environmental protection,中央对地方政府主导的区域发展缺乏综合、科学、及时、客观的调控和纠偏 The regulations and corrections applied by the central government towards the local government-le
9、d regional development was lacked in comprehensiveness,scientificness,timeliness,and objectiveness.COD或GDP？以GDP为核心的党政领导及政府绩效考核，使得环境目标与经济目标的博弈中处于劣势地位受各种利益驱使（如提高财政收入），中央政府各项政策的实施效果和效率不高环境问题具备较强的外部性和滞后性特征,制度和机制Systems and mechanisms,制约党政领导干部行为的决定性因素：治污先治官Decisive in restricting and inspiring the behavi
10、or of government officials.,正面的引导作用Positive,产生负面的激励作用Negative,Reasonable,unreasonable,党的十八届三中全会提出，建设生态文明，必须建立系统完整的生态文明制度体系，实行最严格的源头保护制度、损害赔偿制度、责任追究制度，完善环境治理和生态修复制度，划定生态保护红线，用制度保护生态环境；探索编制自然资源和环境资产负债表，对领导干部实行自然资源资产和环境离任审计。,The 3rd Plenary Session of the 18th CPC Central Committee drew attention to a
11、better institutional system for ecological civilization and strengthened institutional guarantee for environmental protection,and required to prepare natural resources and environmental asset balance sheets and to implement the natural resources asset and environmental audit of leave among leading c
12、adres.,High attention paid by the Party and the Government,干部政绩考核“一票否决制”Officials performance evaluation one-vote veto system,中国许多地方政府，已将污染减排等相关指标纳入干部政绩考核体系并实行“一票否决制”，并开展了相关环境审计工作，使环境责任的落实有了制度保证。,中组部2013年印发了改进领导干部政绩考核工作的通知，明确提出要加大资源消耗、环境保护等考核指标的权重，防止和纠正以高投入、高排放、高污染换取经济增长的速度。,Many Chinese local gover
13、nments have adopted the one-vote veto system by incorporating pollution reduction into the cadre performance evaluation and carried out environmental audits,which lays an institutional foundation for environmental responsibility.,推动实施政府官员环境审计制度Drive ahead the system for the environmental assets audi
14、t of off-office leaders and cadres progress,建立中国政府环境审计制度框架,环境审计指标体系及指标使用方法,提出环境审计政策实施的路线图,Build an institutional framework(covering the subject,objective and contents)for environmental audits of the government,Build an indicator system and indicator application methods for environmental audits of th
15、e government,Develop a roadmap for environmental audit policy,二、已有研究与实践基础EA Research and In Practice,发达国家的审计实践和理论发展Practice and Theory Development in Developed Countries,一般审计向环境领域的延伸：环境审计 是热点，共同话题Environmental audit-general audit extended to the field of environment 最高审计机关的行动：编制从环境视角进行审计活动的指南，指导成员国环
16、境审计工作开展。除财务审计外，该指南特别强调了环境绩效审计的重点和内容：INTOSAI:Guidance on Conducting Audit Activities with an Environmental Perspective to guide Member States to carry out environmental audits.对政府监督环境法规合规情况的审计对政府环境项目的效益进行审计对其他政府项目的环境影响进行审计对环境管理系统的审计对计划的环境政策和环境项目进行评估等,发达国家的审计实践和理论发展Practice and Theory Development in d
17、eveloped countries,环境审计是环境管理的一个重要手段Environmental audit is an important tool for environmental management美国EPA环境审计政策定义环境审计为“对受环境法律法规管理的实体进行的一个系统的、定期的、客观的并备有证明文件的评估和审核，以保证实体的业务运行和实践活动满足环境要求。”USEPA defined environmental audit in the Environmental Audit Policy as a systematic,documented,periodic,and obj
18、ective review of facility operations and practices related to meeting environmental requirement”加拿大、荷兰等国家进行了广泛的不同形式的国家环境审计，取得了巨大发展，有效地促进了国家环境政策实施。Canada and the Netherlands have made tremendous progress in driving ahead the effective implementation of national environmental policies through a wide r
19、ange of national environmental audits in different forms.环境审计的内容广泛：环境问题、政策、生物多样性、气候变化等手段多样化:卫星监测和遥感数据应用、地理信息系统GIS、费用效益分析等,案例1：加拿大环境审计 Environmental Audit in Canada,案例2：荷兰的环境审计Environmental Audit in the Netherlands,国际环境审计实践和发展趋势 International Environmental Auditing Practices and Development Trend,审计部
20、门组织开展了资源环境绩效审计，但主要以环保资金审计为核心，有关环境绩效审计内容限制在资金使用合规范围内 Audit departments carry out environmental performance audits for resources,focusing on environmental funds,on the premise of compliance in the use of funds,环境管理在一定程度上运用了审计的理论和方法，如污染减排绩效考核Environmental management to some extent draws on auditing the
21、ories and methods,such as pollution reduction performance appraisal.,国内环境审计实践和发展 Domestic Environmental Auditing Practices,环境审计的内容指标建立依据 Environmental Audit Content Basis of Indicator Setting,环境资金审计（财务审计）Environmental funds(financial audit)环境绩效审计 Environmental performance 环境合规性审计 Implementation of e
22、nvironmental policies and regulations,水环境审计 Water environment 大气环境审计Atmospheric environment 生态建设与保护审计Ecological construction and protection 固体废物污染防治审计Solid waste pollution prevention and control专项环境审计（节能减排审计）Special environmental audits(energy conservation audit),环境审计评价指体系 Environmental Audit Indica
23、tor System,环境审计评价指体系框架The framework of Environmental Audit Indicator System,Indicator System Framework for Environmental Audit,Indicator System for Water Environmental Audit,Water environmental quality,Water pollutant discharge control,Social benefits of water pollution prevention and control,Measur
24、es for water pollution prevention and control,Fund management for water pollution prevention and control,Integrated evaluation methods for water environmental audit,Indicator System for Atmospheric Environmental Audit,Atmospheric environmental quality,Air pollutant discharge control,Social benefits
25、of air pollution prevention and control,Measures for air pollution prevention and control,Fund management for air pollution prevention and control,Integrated evaluation methods for air environmental audit,Indicator System for Ecological Environmental Audit,Ecological environmental quality,Social ben
26、efits of ecological protection,Ecological protection measures,Fund management for ecological protection,Integrated evaluation methods for ecological protection,Indicator System for solid waste Environmental Audit,Solid waste environmental quality,Solid waste pollutant discharge control,Social benefi
27、ts of solid waste pollution prevention and control,Measures for solid waste pollution prevention and control,Fund management for solid waste pollution prevention and control,Integrated evaluation methods for solid waste environmental audit,Environmental quality indicator system,Pollutant discharge c
28、ontrol indicator system,Indicator system for social benefits of environmental governance,Indicator system for environmental control measures,Indicator system for environmental governance fund management,Integrated evaluation methods for environmental governance,我国政府环境审计实践存在问题Problems in Practice of
29、EA in China,环境审计队伍力量薄弱（数量、素质）Weak team for environmental audit(quantity and quality)环境审计范围较窄（内容单一，以资金合规性审计为主，绩效审计、政策执行审计开展不足）Narrow scope of environmental audit(mainly funds compliance audits,fewer audits for performance and policy implementation)环境审计工作规范与制度缺乏，环境审计准则、环境审计评价指标、环境审计操作指南还处于摸索阶段 Absence
30、 of environmental audit norms and mechanisms.Environmental audit standards,indicators,and operations guide are to be studied.资料调查取证方面还比较主观、简单、定性。Relatively subjective,simple,qualitative data investigation政府环境审计责任追究机制，特别是绩效审计追究不健全。,三、关于建立政府官员环境审计的初步认识和建议Primary understanding and recommendation on dev
31、eloping government environmental audit,环境审计是对地方政府和领导人的责任审计 Environmental audit is an administrative audit of local governments and relevant departments,环境审计是中央政府对地方政府及有关部门开展的一种自上而下的独立性的行政控制活动环境审计是环境保护行政主管部门和审计部门根据中央政府授权，依照法律、法规、规划，对地方政府和有关部门环境履责的鉴证。环境审计不以财务资金审计为唯一目的，而是以环境合规性审计和环境绩效审计为重点,环境审计是对环境责任履情
32、的全面性审计Environmental audit is a comprehensive audit of the fulfillment of environmental responsibility,对地方政府落实环境保护基本国策情况的审计对地方政府和有关部门执行环境法律、法规、规划情况的审计对地方政府保护环境质量情况、污染物总量控制、生态保护与建设情况的审计对地方环境管理系统的审计,促进国家有关环境保护政策和目标责任的落实Promoting the realization of national environmental policies,环境审计Environmental audit
33、s,提高环保资金的使用绩效和环境质量改善Improving the efficient use of funds and EQ improvement,环境审计的重要作用Environmental audits plays an important role,环境审计是专业化、精细化的审计 Environmental audit is specialized and sophisticated,环境审计的开展需要依托专业的环境审计队伍环境审计工作开展需要配套的制度和技术指南予以保障环境审计是一种全面的、深入的、细致的诊断检查环境审计有助于分清责任、落实好新环境保护法提出的严格环境保护责任、环境
34、与生态保护责任终身追究制度的要求。,完善环境审计法规依据Improving the legal system for environmental audit,一是研究完善中国的环境审计法规。在“审计法”、“独立审计准则”时增加环境审计的内容，明确环境审计的具体实施办法或指导意见。二是研究建立可操作的环境审计准则体系。借鉴国际环境审计准则的经验，结合中国国情，研究提出环境审计的定义、对象、范围、内容、职责、实施方法、评价标准等可操作的环境审计规范和工作细则,建立环境审计指南和评价体系。,1,完善环境审计的制度框架体系 Creating a sound institutional framewor
35、k for environmental audit,针对环境审计准备、实施、报告和后督办四个环节，建立与之相应的政府环境审计的环境资产统计核算制度、绩效评估制度、核查结论报告与公开制度、后督办制度、责任追究制度等。环境保护部与国家审计署每年定期向全国人大、国务院提交国家环境保护行政审计报告，经国务院审定后，向社会公告。,2,结合环保需要，不断扩大环保专项环境审计，主要包括：对重点污染治理项目进行专项环境审计；对重点环保企事业单位进行专项环境审计；对大气污染防治行动计划、清洁水行动计划、土壤行动计划等进行审计。围绕人大、政府关心的热点、难点和社会关注的问题，逐步拓展固体废物、大气、生态保护等领域
36、，通过对被审计单位项目管理活动的绩效审计，为完善国家宏观经济管理发挥审计监督作用。结合经济责任审计，审计领导干部环保责任履行情况。审计机关应把环保责任履行情况当作重点审计内容之一，坚持经济效益、社会效益、环境效益相统一的原则，认真审查领导者任职期间环保责任目标落实情况。,3,拓展环境审计研究与实践领域Combining with actual work,expanding the field of environment audit research and application,加强环境审计的组织建设Building up the organizations for environment
37、al audit,在现有的区域督查中心的基础上，仿照美国环保大区管理体制和国家国土监察模式，建立国家环境监察体系，并赋予国家环境监察区域机构与审计部门开展地方环境审计的权责。组建专业化的环境审计技术队伍，具体负责组织对各省（区、市）的环境审计支持工作；或实行环境保护行政审计专员制度，各地方派驻环境保护行政审计专员，直接参与各地方经济社会发展综合决策。,4,加强合作与试点，制定推广行动计划Enhancing cooperation and piloting to develop national action plan for environment audit on local government and officials,整合不同部门、不同学科的资源，合作开展研究建立审计、环保、人大监督部门等部门合作机制广泛开展国际合作和交流，开展环境审计培训开展地方政府和官员环境审计试点总结经验，形成规范，逐步推广全国实施,5,
