基于国家治理的资源环境审计假设研究

资源环境审计成为国家审计越来越重要领域，国家审计是国家治理的重要组成部分，资源环境审计与国家治理联系日益密切。实践证明，充分发挥资源环境审计在国家治理中的积极作用，需要深入研究资源环境审计假设理论，解决国家治理中资源节约、环境保护及其相关审计的深层次问题。基于国家治理的资源环境审计假设应该包括可验证假设、审计报告可理解并可运用假设、资源环境可利用或修复假设、成本效益假设。四项假设具有内在联系、相互影响、不可或缺。只有在四项假设均能成立时，资源环境审计才能顺利进行，实现国家治理目标。

A Hypothesis Research Based on Resources and Environment Audit in the National Governance

Since resources and environment audit has become an increasingly important part of national audit, a key compo- nent of the national governance, it closely correlates with the national governance. It has been proved in the practice that we should carry out in-depth study of resources and environment audit on the basis of the hypothesis theory and solve the deep- seated problems of resource conservation, environmental protection and related audits in order to maximize its functions in the national governance. The assumption of resources and environment audit based on national governance should include verifiable assumption, cost-benefit assumption, assumption that audit reports can be understood and applied, and assumption that re- sources and environment can be available or repairable. The four assumptions are internally linked, interactive and indispens- able. Only when the four assumptions are well established, can resources and environment audit be carried out smoothly and national governance objectives can be achieved.