CAJ | 학술논문

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。
일익엄준적배경문제표명。배경행정부문적단일관리모식이난이괄응배경감관적수요．독립적제삼방감독이성위필요。배경심계실무중다채용이항목위도향，이자금심계위중점적심계모식。난이괄응축보향적효심계발전적배경심계적수요。본문분석료수체오염구역성、복잡성화루적성등특점．장기여심계이론상결합，구건료이류역주요오염물혹특정오염물위도향적심계모식，탐토료이수체오염물천이특점위기출적류역배경심계범위화중점구역적화분방법，건립료전가평개법、문헌조사법、실지감측법등도향오염물조사방법，근거수체오염루적성적특점，종배경치리항목、생태회복효과등층차학립료심계대상，안정책제도、항목관리、전업기술등층면학정료심계내용。급출료주기성심계、주기내근종심계등괄합수체배경심계요구적심계방식，병결합태호류역진행료교위계통적분석。위수배경심계적심입개전제공일정적지도。
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 emulation 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.