中国环境审计运作模式问题探讨  

On Operating Pattern of Environmental Audit in China

作　　者：白英防[1] 

机构地区：[1]云南财经大学会计学院,云南昆明650221

出　　处：《广西财经学院学报》2008年第6期59-62,共4页Journal of Guangxi University of Finance and Economics

摘　　要：日趋严重的环境问题使得环境审计在我国显得越来越重要,作为环境审计肩负着对企业环境污染问题及其治理进行反映和监督的重要使命。开展环境审计有相应的运作模式,而为了解决我国环境审计运作模式存在的问题应采取相应的对策。The increasingly severe environmental issue has made the environmental audit more and more important. Environmental audit has the important mission of reflecting and supervising the enterprises＇ environmental problems and its governance. There is corresponding operating pattern for environmental audit, and relevant measures should be taken to solve the problems in China＇s operating pattern of environmental audit.

关 键 词：环境问题 环境审计 模式 

分 类 号：F239.1[经济管理—会计学]