浅析我国环境审计出现的问题及对策  

Analysis of Problems and Strategies on Environmental Audit in China

作　　者：栾春玉[1] 杜彦 

机构地区：[1]长春金融高等专科学校会计系,吉林长春130028 [2]审计署长春特派员办事处,吉林长春130028

出　　处：《生态经济（学术版）》2013年第1期136-138,共3页Ecological Economy

基　　金：吉林省社会科学基金项目(2011B200)

摘　　要：人类的生存和发展、经济的增长总是要消耗自然资源并产生污染物,同时也造成了全球性的环境污染和生态破坏。我国正处于经济发展转型期,由于粗放型经济增长方式和低水平管理模式,生态破坏严重,环境形势日益严峻。面临着经济发展和环境保护的压力,开展环境审计势在必行,文章从环境审计方面探寻环境问题解决方案,以促进经济建设与环境资源利用相互协调,实现可持续发展的战略目标。With the living and development of human being,pollutants have been produced along with consuming natural resources.Meanwhile,the global environments have been polluted with ecological damage.During the economic transformation of China,ecological destruction is serious and environmental situation is getting severe,because of extensive economic increasing form and low-level management mode.Because of economic development and the pressure of environmental protection,it is essential to carry out environmental audit.The paper explores the solutions to environmental problems from the environmental audit to reach the strategic objectives of the sustainable development with the promotion of economic building and the coordination with the environment utilization.

关 键 词：环境审计 现状 对策 

分 类 号：F239.6[经济管理—会计学]