Establish Environmental Audit to Carry out Environmental Responsibility

建立环境审计制度，落实政府环境责任 Establish Environmental Audit to Carry out Environmental Responsibility for Local Governments 王金南 研究员 Prof. WANG Jinnan 环境保护部环境规划院 Chinese Academy for Environmental Planning May 9, 2014

The Contents 1 环境危机呼唤政府环境审计 Huge pollution calls for EA 2 政府环境审计研究和实践基础 EA research and in practice 3 建立环境审计制度的初步想法 Primary proposal on EA

一、严峻的环境危机呼唤 政府官员环境审计 Grim environmental crisis calls for environmental audit for governmental officials

高速经济增长的贡献源—廉价的人口资源环境 The contribution of rapid development of economy- cheap resources and environment of China 改革开放 30多年来，中国取得了举世瞩目的成就，GDP 从1978年的3645亿元增加到 2010年的39. 8万亿元，年均保持 了9. 6%的快速增长, 所取得的经济成是建立在大量资源消耗 和环境污染的基础上。 In the 35 years after the reform and opening up, the Chinese total economy has expanded to rank l 廉价的土地资源 No. 2 in the world, at an annual average growth rate of gross domestic product (GDP) of 9. 8%. l 廉价的水资源和能源 However, the rapid industrialization and urbanization and the fast economic expansion l 廉价的矿产资源 has been dependent on high resource use, with l 廉价的环境成本 resulting high pollution levels in an inefficient and extensive manner. l 廉价的环境健康 l 廉价的劳动力成本 l 廉价的。。。。

China’s GDP Rankings & Environmental Performance Index (EPI) Year 2006 2008 2010 2012 GDP ranking 4 3 2 2 EPI 56 65 49 42 EPI ranking 94 105 121 116 （133） （149） （163） （132） 0. 706 0. 705 0. 720 0. 88 EPI relative difference degree EPI data source: School of Environment, Yale University

中国环境损失成本核算 Pollution Damage Cost Accounts in China Year年份 2003 2004 2005 2006 2007 2008 2009 损失成本（亿元） Damage Cost(0. 1 billion Yuans) 3620 5118 5787 6507 7334 8947 9701 2. 68(5. 78) 3. 05(6. 22) 2. 93(5. 11) 2. 82 2. 66 2. 73 2. 65 1573 1706 1963 2083 2545 3344 3903 43. 4 33. 3 33. 9 32. 1 34. 7 37. 4 40. 2. 1. 16 1. 01 0. 89 0. 91 0. 92 1. 06 占GDP比例（％）Of GDP(%) 健康损失（亿元） Health Damage Cost (0. 1 billion Yuans) 健康损失占总损失成 本比例（％）Of Total Damage Cost(%) 健康损失占GDP比例 （％） Of GDP(%) Note: Actually pollution damage cost accounts for five years from 2003 to 2009 have been completed by Chinese Academy for Environmental Planning, in which pollution damages of 31 provinces were covered.

High attention paid by the Party and the Government 党的十八大报告指出，要加强 生态文明制度建设，要把资源 消耗、环境损害、生态效益纳 入经济社会发展评价体系，建 立体现生态文明要求的目标体 系、考核办法、奖惩机制。 The 18 th National Congress of the Communist Party of China (CPC) made strategic deployment to vigorously promote the ecological civilization, to incorporate resource consumption, environmental damage, and ecological benefits into economic and social development evaluation system and to introduce the target, assessment, and incentive mechanisms reflecting ecological requirements.

环境保护面临的严峻形势和管理困境 Grim Situation and Management Difficulties • 国家高度重视环境 保护 作，为什么 环境形势愈演愈烈 ？ The state has been paying great attention on environment protection, but why the environmental situation is intensified?

环境保护面临“责任制度”困境 Responsibility for environmental protection 中央对地方政府主导的区域发展缺乏综合、科学、及时、客 观的调控和纠偏 The regulations and corrections applied by the central government towards the local government-led regional development was lacked in comprehensiveness, scientificness, timeliness, and objectiveness. Ø COD或GDP？以GDP为核心的党政领导及政府绩效考核，使得 环境目标与经济目标的博弈中处于劣势地位 Ø 受各种利益驱使（如提高财政收入），中央政府各项政策的 实施效果和效率不高 Ø 环境问题具备较强的外部性和滞后性特征

制度和机制Systems and mechanisms 制约党政领导干部行为的决定性因素：治污先治官 Decisive in restricting and inspiring the behavior of government officials. 合理的制 度安排和 机制 正面的引 导作用 Positive 不合理的 制度安排 和机制 产生负面 的激励作 用 Negative Reasonable unreasonable

High attention paid by the Party and the Government 党的十八届三中全会提出，建设生态文明，必须建立系统完整 的生态文明制度体系，实行最严格的源头保护制度、损害赔偿 制度、责任追究制度，完善环境治理和生态修复制度，划定生 态保护红线，用制度保护生态环境；探索编制自然资源和环境 资产负债表，对领导干部实行自然资源资产和环境离任审计。 The 3 rd Plenary Session of the 18 th CPC Central Committee drew attention to a better institutional system for ecological civilization and strengthened institutional guarantee for environmental protection, and required to prepare natural resources and environmental asset balance sheets and to implement the natural resources asset and environmental audit of leave among leading cadres.

干部政绩考核“一票否决制” Officials performance evaluation "one-vote veto" system 中组部 2013年印发了改进领导干部政绩考核 作的通知， 明确提出要加大资源消耗、环境保护等考核指标的权重，防止 和纠正以高投入、高排放、高污染换取经济增长的速度。 中国许多地方政府，已将污染 减排等相关指标纳入干部政绩考 核体系并实行“一票否决制”， 并开展了相关环境审计 作，使 环境责任的落实有了制度保证。 Many Chinese local governments have adopted the "one-vote veto" system by incorporating pollution reduction into the cadre performance evaluation and carried out environmental audits, which lays an institutional foundation for environmental responsibility.

推动实施政府官员环境审计制度 Drive ahead the system for the environmental assets audit of off-office leaders and cadres progress 建立中国政府环境审计制度框架 Build an institutional framework (covering the subject, objective and contents) for environmental audits of the government 环境审计指标体系及指标使用方法 Build an indicator system and indicator application methods for environmental audits of the government 提出环境审计政策实施的路线图 Develop a roadmap for environmental audit policy

二、已有研究与实践基础 EA Research and In Practice

发达国家的审计实践和理论发展 Practice and Theory Development in developed countries 环境审计是环境管理的一个重要手段 Environmental audit is an important tool for environmental management ü 美国EPA《环境审计政策》定义环境审计为“对受环境法律法规管理的实 体进行的一个系统的、定期的、客观的并备有证明文件的评估和审核， 以保证实体的业务运行和实践活动满足环境要求。” USEPA defined environmental audit in the Environmental Audit Policy as "a systematic, documented, periodic, and objective review of facility operations and practices related to meeting environmental requirement” ü 加拿大、荷兰等国家进行了广泛的不同形式的国家环境审计，取得了巨大 发展，有效地促进了国家环境政策实施。 Canada and the Netherlands have made tremendous progress in driving ahead the effective implementation of national environmental policies through a wide range of national environmental audits in different forms. p 环境审计的内容广泛：环境问题、政策、生物多样性、气候变化等 p 手段多样化: 卫星监测和遥感数据应用、地理信息系统GIS、费用效益分析等

案例1：加拿大环境审计 Environmental Audit in Canada 加拿大环审计 构成 Canadian environmental audit 环境影响及环境 管理体系认证 Environmental impact and management system certification 政府环境政策的落 实情况 Government environmental policy implementation 财务审计 Financial audit 常规审计 污染场所审计 Regular audit Contaminated site audit 合规性审计 绩效审计 Compliance audit Performance audit 有害物质及特 殊废弃物审计 Hazardous substances and special waste audit

案例2：荷兰的环境审计 Environmental Audit in the Netherlands 荷兰的环境审计 Environmental audit in Netherlands 注意到多个方面 Aspects 生物物种多样性 的减少 Biodiversity reduction 气候变化 Climate change 对自然资源的过 度开发 Over-exploitation of natural resources 对健康的威胁和物 理环境的退化等。 Health threats and physical environmental degradation

国内环境审计实践和发展 Domestic Environmental Auditing Practices 环境管理在一定程度上运用 了审计的理论和方法，如污 染减排绩效考核 Environmental management to some extent draws on auditing theories and methods, such as pollution reduction performance appraisal. 审计部门组织开展了资源环境 绩效审计，但主要以环保资金 审计为核心，有关环境绩效审 计内容限制在资金使用合规范 围内 Audit departments carry out environmental performance audits for resources, focusing on environmental funds, on the premise of compliance in the use of funds 总体来看，我国的环境审计与国外环境审计相比，不论是在内容上 还是方法上都存在较大差距 Generally, there is a large gap in environmental audit between China and other countries, either in content or methods.

环境审计的内容—指标建立依据 Environmental Audit Content – Basis of Indicator Setting l 环境资金审计（财务审计） Environmental funds (financial audit) l 环境绩效审计 Environmental performance l 环境合规性审计 Implementation of environmental policies and regulations l 水环境审计 Water environment l 大气环境审计 Atmospheric environment l 生态建设与保护审计 Ecological construction and protection l 固体废物污染防治审计 Solid waste pollution prevention and control l 专项环境审计（节能减排审计） Special environmental audits (energy conservation audit)

环境审计评价指体系 Environmental Audit Indicator System 环境审计评价指标体系 Environmental Audit Indicator System 环境绩效审计指标体系 环境资金审计指标体系 Environmental Performance Audit 环境质量 评价指标 体系 Environmen tal quality 污染物排 放控制指 标体系 Pollutant emission control 环境审计的社 会效益评价指 标体系 Social benefits evaluation of environmental audit Environmental Funds Audit 污染防治措施指 标体系 Pollution prevention and control measures 资金管理指 标体系 Fund Management 综合评估 体系 Integrated Assessment System

环境审计评价指体系框架 The framework of Environmental Audit Indicator System

Indicator System Framework for Environmental Audit Indicator System for Water Environmental Audit Indicator System for Atmospheric Environmental Audit Indicator System for Ecological Environmental Audit Indicator System for solid waste Environmental Audit Water environmental quality Atmospheric environmental quality Ecological environmental quality Solid waste environmental quality Water pollutant discharge control Air pollutant discharge control Social benefits of water pollution prevention and control Social benefits of air pollution prevention and control Measures for water pollution prevention and control Environmental quality indicator system Solid waste pollutant discharge control Pollutant discharge control indicator system Social benefits of ecological protection Social benefits of solid waste pollution prevention and control Indicator system for social benefits of environmental governance Measures for air pollution prevention and control Ecological protection measures Measures for solid waste pollution prevention and control Indicator system for environmental control measures Fund management for water pollution prevention and control Fund management for air pollution prevention and control Fund management for ecological protection Fund management for solid waste pollution prevention and control Indicator system for environmental governance fund management Integrated evaluation methods for water environmental audit Integrated evaluation methods for air environmental audit Integrated evaluation methods for ecological protection Integrated evaluation methods for solid waste environmental audit 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 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 Absence of environmental audit norms and mechanisms. Environmental audit standards, indicators, and operations guide are to be studied. 资料调查取证方面还比较主观、简单、定性。 Relatively subjective, simple, qualitative data investigation 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 Primary understanding and recommendation on developing government environmental audit

环境审计的重要作用 Environmental audits plays an important role 环境审计 Environmental audits 促进国家有关环 境保护政策和目 标责任的落实 Promoting the realization of national environmental policies 提高环保资金 的使用绩效和 环境质量改善 Improving the efficient use of funds and EQ improvement