环境绩效审计研究综述与展望  

Research Review and Prospect on Environmental Performance Auditing

作　　者：许松涛[1] 陈霞[1] 

机构地区：[1]九江学院会计学院,江西九江332005

出　　处：《安徽农业科学》2010年第35期20309-20311,20314,共4页Journal of Anhui Agricultural Sciences

基　　金：江西省社会科学规划学科共建项目(09YJ254)

摘　　要：对最高审计机关国际组织、美国环保局、英国标准所的BS7750、欧盟EMAS和ISO 14000系列的环境审计和环境绩效审计的研究作了简要回顾与评述。指出我国环境绩效审计理论体系的构建,需在环境管理系统审计、环境绩效审计标准、与其他审计之间的关系、环境绩效审计作为环境管理工具等方面借鉴国外研究成果。The paper comments briefly on research of environmental auditing and environmental performance auditing which were developed by International Organization of Supreme Audit Institutions,US Environmental Protection Agency,British Standard 7750,EU EMAS and ISO 14000 series.It is suggested that environmental management system auditing,environmental performance auditing standards,the relationship with other auditing,and being a tool of environmental management should be for Reference when constructing theoretical system of environmental performance audit in China.

关 键 词：环境审计 环境绩效审计 最高审计机关国际组织 ISO14000系列 

分 类 号：X322[环境科学与工程—环境工程]