从太湖蓝藻事件谈水环境责任审计的必要性与可行性  

Necessity and feasibility of water environment responsibility audit from incident of cyanobacteria in Taihu Lake

作　　者：孙付华[1] 沈菊琴[1] 方瑾[2] 

机构地区：[1]河海大学商学院,江苏南京210098 [2]华东电力设计院,上海200063

出　　处：《水利经济》2009年第3期16-19,共4页Journal of Economics of Water Resources

摘　　要：在分析2007年太湖蓝藻事件的基础上,针对我国水资源短缺、水污染状况日益严重的现状,对水环境责任审计的概念进行界定,并分析了水环境责任审计与责任审计的关系,对水环境责任审计开展的必要性和可行性进行了探讨,认为我国已具备开展水环境责任审计工作的基础,水环境责任审计理论和法规的研究刻不容缓。Based on the analysis of the incident of cyanobacteria in Taihu Lake in 2007,the concept of water environment responsibility audit was defined with regard to the increasingly severe situation of water resources shortage and water pollution in China.The relationship between the water environment responsibility audit and the responsibility audit was analyzed.The necessity and feasibility to carry out the water environment responsibility audit were discussed.A conclusion is drawn that China has the basis to undertake the water environment responsibility audit,and studies on the theories and regulations of water environment responsibility audit are urgent.

关 键 词：水环境责任审计 审计客体 审计方法 审计程序 

分 类 号：X820.6[环境科学与工程—环境工程]