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良好的环境治理是减少环境负外部性效应、实现可持续发展的重要途径,而环境政策审计作为环境治理的重要工具在提升国家环境治理能力中承担重要角色。基于“压力-状态-响应”(PSR)模型阐释环境治理形势变化下环境政策审计的作用机理,透析环境政策审计的现实困境,构建环境政策审计的发展路径,通过搭建“多元共治”的环境政策审计平台、建设“本土化”的环境政策审计评估理论与方法体系、开展“全生命周期”的环境政策审计实践、建立“网络化”的环境政策审计实施路径,为完善环境政策审计功能、提升国家环境治理能力提供有益参考。
Good environmental governance is an important way to reduce the environmental negative externalities and achieve sustainable development. Environmental policy audit, as an important tool for environmental governance, plays an important role in enhancing the capacity of national environmental governance. Based on the “Pressure-State-Response” (PSR) model, this paper explains the function mechanism of environmental policy audit under the circumstance of environmental governance changes, analyzes the real predicament of environmental policy audit, and establishes the development path of environmental policy audit. “Environmental policy audit platform to build ” localization “environmental policy audit evaluation theory and method system, carry out ” full life cycle “environmental policy audit practice, the establishment of” network "environmental policy audit Implementation of the path for the improvement of environmental policy audit capabilities and enhance the ability of national environmental governance provide a useful reference.