草业生态审计指标体系构建研究  

A Study on Construction of Grass Industry Ecological-audit Indices

作　　者：李鹏[1,2] 杨海军[2] 李志坚[2] 李兆东[3] 

机构地区：[1]浙江工商大学财务与会计学院审计系,浙江杭州310018 [2]东北师范大学草地科学研究所/东北师范大学植被生态科学教育部重点实验室,吉林长春130024 [3]南京审计学院国际审计学院,江苏南京211815

出　　处：《中国草地学报》2013年第3期1-5,共5页Chinese Journal of Grassland

基　　金：浙江工商大学引进人才基金

摘　　要：基于产业生态学、审计学和生态经济学多学科体系及其视角,确立了草业生态审计的技术方法及其相关的指标系统,并将草业生态审计指标体系划分为四个层次:目标层、准则层、要素层、指标层。每个指标体系层面都在某种程度上独立反映了草产业活动某方面的发展情况,所有这些综合构成了生态审计研究的内容,为进一步完备草业生态系统审计奠定了基础。Based on industrial ecology, ecological economics, auditing and multidisciplinary system, the technical method of grassland ecological audit and its index system were established, and the grassland ecological audit index system was divided into four levels, the goal layer, criterion layer, element layer, index layer. The level of each index system independently reflected the development of grass industry in some way, which constituted the research content of ecological audit, it laid a foundation for further im- proving grassland ecological system audit.

关 键 词：草业 生态审计 指标体系 

分 类 号：F239.61[经济管理—会计学]