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我国政府环境审计实践存在问题环境审计队伍力量薄弱数量素质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资料调查取证方面还比较主观简单定性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环境审计是对地方政府和领导人的责任审计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
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 Measures 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 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 benefits 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 benefits 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 control 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 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
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