中国人口·资源与环境2009，Vol.19Issue(6)：170-174,5.
水体污染物为导向的流域环境审计模式
Drainage Basin Environmental Audit Model Directed by Water Pollutants
摘要
Abstract
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.关键词
环境审计/效益审计/污染物/流域Key words
environmental audit/ effectiveness audit/ pollutant/ drainage basin分类
资源环境引用本文复制引用
李兆东,鄢璐..水体污染物为导向的流域环境审计模式[J].中国人口·资源与环境,2009,19(6):170-174,5.基金项目
江苏省教育厅哲社基金指导项目(编号:08SJD7900023)资助. （编号:08SJD7900023）
