Research On The Government Environmental Audit Governance Capability

Facing increasingly severe ecological environment protection situation and the status quo of natural resource asset management,it is urgently needed to supervise all kinds of work in an effective way,so as to keep the construction of ecological civilization on track.As an important part of national supervision system in national govermance,national audit plays an important role in supervising the implementation of government policies,management and use of state-owned capital assets,and performance of state-owned enterprises.As an important part of national audit,government environmental audit is jncreasingly responsible for the ecological-civilization construction.As the latest attempt of government environmental audit,China's recent efforts to promote the leading cadres' outgoing audit of natural resources assets also reflect the govermance capacity of govermment environmental audit.This thesis reviews the domestic and foreign research and the relevant practice of environmental audit,carding the concepts of national governance,government governance,government environmental audit,governance capability and clarifying their internal logical relations,trying to through the government ability and the governance theory Angle,find government environmental audit governance ability and its component part.The research and analysis of the government's ability to achieve the policy or work smoothly through the organization of various resources and the use of their own influence,to find out the deficiencies in the government's environmental governance capability when the government implements the leading cadres,outgoing audit of natural resources assets.The research shows that there are some problems in the development of the current leading cadres' outgoing audit of natural resources assets:Under the laws and regulations,the laws and institutions that audit can comply with are not sound.In terms of human resources,government auditors are seriously deficient,and their own abilities are not suitable for heavy audit tasks.In the aspect of organization and coordination,lack of leading department.There is also great room for improvement in financial support and application of audit results.Combining with the practice of foreign national audit institutions to carry out the practice of government environmental audit and improving the ability of environmental audit governance,this thesis puts forward suggestions from the aspects of financial capital use,human resource allocation and work basis construction:construction of a perfect legal system for environmental resources protection,strengthening the quality capacity building of auditors,and the communication of personnel with the objective of understanding the situation of the audited units.To promote the improvement of government environmental audit governance capacity,supervise and guarantee the construction of national ecological civilization,and serve the national governance modernization.