关于我国开展水环境审计的理论与实践探讨  

On the Theory and Practice of Water Environmental Auditing in China

作　　者：李璐[1] 张龙平[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《中南财经政法大学学报》2012年第6期72-77,144,共6页Journal of Zhongnan University of Economics and Law

基　　金：国家社科基金重大项目"国家利益保护导向的中国环境审计体系创新研究"(11&ZD044)

摘　　要：水环境是影响人类社会可持续发展的重要因素之一,也是我国新时期经济建设的基础性、全局性和战略性的重大问题。目前我国的水资源严重短缺,浪费和污染现象极为严重,且经常遭受洪涝干旱等自然灾害,水环境问题已经严重威胁到国家生态安全、社会可持续发展以及公民环境权利的保护。随着水环境保护方面财政投入的巨额递增以及社会公众水环境保护意识的逐步增强,水环境审计必将成为未来审计工作的重点。本文拟探讨水环境审计的关键理论问题,结合我国开展水环境审计的实践现状,提出加快推进水环境审计发展的政策和建议。No water no future.Water is the original source of human life.Water environment is one of the key factors of human society sustainable development,and also is the fundamental,overall and strategic issue to the economic development.At present,the water environmental issue is heavily threatening the national ecological security and citizen's environmental rights.With the deteriorated water environment and the huge public financial input,water environmental auditing is added to the agenda of supreme auditing institutions across the whole world.This paper discusses some fundamental theoretical issues,and puts forward some suggestions according to the current situation of water environmental development in China.

关 键 词：水环境审计 可持续发展 水资源 生态安全 

分 类 号：F239.44[经济管理—会计学]