环境绩效审计评价指标体系构建及应用研究——来自甘肃省环境质量数据的分析  

Construction and Application Study of Environment Performance Audit Evaluation Index System——Based on the analysis of environmental quality data in Gansu Province

作　　者：李洁[1] 孟志华[1] 

机构地区：[1]兰州商学院会计学院,甘肃兰州730020

出　　处：《兰州商学院学报》2012年第3期48-53,共6页Journal of Lanzhou Commercial College

基　　金：兰州商学院科研资助项目"基于环境管理目标的政府绩效审计研究"(LZ201115)

摘　　要：当前,环境问题已经逐渐超越国界成为一个全球性的问题,世界各国对于与环境相关的财务问题尤其是环境会计和环境审计越来越重视,而环境绩效审计是环境审计的重要方面和发展趋势。政府环境绩效审计是审计领域的新课题,本文选择甘肃省作为切入点,研究和探索建立政府环境绩效审计评价指标体系框架。指标体系设计力求定量与定性两方面结合,并以甘肃省2010年的相关数据对指标框架进行了初步的应用检验。而且对未来的环境绩效审计研究提出了相应的建议,以期丰富我国的环境绩效审计理论。The environmental problem beyond national borders has gradually become a global problem,especially the problems of environmental accounting and environmental auditing,and environmental performance auditing is an important aspect and trend of environment.The government environmental performance auditing is a new subject of auditing,and this article chooses Gansu province as an example to study and establish government environmental performance auditing evaluation index system framework.The design of evaluation index system tried to combine with quantitative and qualitative analysis,then we maked a preliminary application with 2010 years of related data of index framework..At the end of the article,we put forward the corresponding proposals of future environmental performance auditing research,in order to enrich the environmental performance auditing theory.

关 键 词：环境保护 环境绩效审计 评价体系 

分 类 号：F239[经济管理—会计学]