我国环境审计面临的形势及推进策略  

Situation and Suggestion of Environment Audit in China

作　　者：张亮[1] 

机构地区：[1]审计署哈尔滨特派办,黑龙江哈尔滨150001

出　　处：《南京林业大学学报（人文社会科学版）》2009年第4期81-85,共5页Journal of Nanjing Forestry University(Humanities and Social Sciences Edition)

摘　　要：我国的环境形势日益严峻,国家适时提出了可持续发展的战略并相应出台了一系列的政策措施,大力加强环境保护资金的投入。监督国家环境政策的有效执行、提高环保资金的使用效益以及促进资源的合理利用使开展环境审计成为实施可持续发展战略中必不可少的监督环节,也是审计与时俱进的必然趋势,是审计发展的必然要求。从全面开展环境审计、加强立法工作、环境审计人员培训和环境审计信息化建设等方面提出了推进我国环境审计的思路以解决当前我国环境审计中存在的历史欠账多、缺乏法律法规依据、人员素质有待提高等问题。As the civil environment situation becomes increasingly severe, the Chinese government raises the strategy of sustainable development, issues series of policies and increases financial input for environment protection. Supervising the execution of environment policies, improving the benefit of environment protection funds and promoting rational use of resources make environment audit an essential supervision section of sustainable development strategy. Environment audit is also the inevitable trend and request of audit development. To solve the historical problems in environment audit, the lack of legislation and to improve the quality of auditors, this paper puts forward suggestions from the following aspects： carrying out a comprehensive environment audit, strengthening legislation, training environment auditors and informationization promotion.

关 键 词：环境审计 环境立法 人员培训 信息化建设 

分 类 号：F239.6[经济管理—会计学]