The Function Mechanism and Implementation Path of Rural Environmental Governance Performance Audit
Ge Shilong and Li Han
摘要：农村环境治理是实施乡村振兴战略的重要举措，实施农村环境治理绩效审计是推进环境治理体系和治理能力现代化建设的重要内容之一。目前农村环境治理存在着投资大、周期长、涉及面广、收效缓等问题，亟需开展农村环境治理绩效审计以提升农村环境治理绩效。本文基于农村环境治理全流程，把农村环境治理绩效审计的主要内容分为农村环境政策审计、农村环境资金审计、农村环境项目审计和农村环境监管审计。然后从审计的预防、揭示和抵御功能分析了农村环境治理绩效审计的威慑、纠偏和反馈作用。在此基础上，提出了农村环境治理绩效审计的实施路径：加强审计处理与处罚力度，协同审计追责问责；聚焦审计整改与纠偏控制，统筹审计资源技术；完善审计建议与公开制度，构建审计评估机制。
关键词：农村环境治理；环境审计；绩效审计
Abstract:Rural environmental governance is an important measure for the implement of rural revitalization strategy. The implementation of rural environmental governance performance audit is one of the important contents to promote the modernization of environmental governance system and governance capacity. The rural environmental governance face some difficulties, including high investment, long period, wide coverage, slow results and so on. In order to promote the improvement of rural environmental governance performance, it is urgent to conduct a rural environmental governance performance audit. On the whole process of rural environmental governance, this paper divides the main content of rural environmental governance performance audit into rural environmental policy audit, rural environmental fund audit, rural environmental project audit, rural environmental supervision audit, and the mechanism of performance audit of rural environmental governance. On this basis, the implementation paths of rural environmental governance performance audit are proposed: strengthen audit processing and punishment, coordinate audit accountability, focus on audit rectification and corrective control, coordinate audit resource and technology, improve audit recommendations and disclosure system, and construct audit evaluation mechanism.
Keywords: Rural Environmental Governance; Environmental Audit; Performance Audit
项目基金：江苏省研究生实践创新计划项目“乡村振兴战略下农村环境治理绩效审计研究——以南京市为例”（SJCX19_0465）。
DOI:10.19511/j.cnki.jee.2020.01.007
