环境审计及我国环境审计发展探讨  

A Study of the Environmental Auait Development in China

作　　者：刘伟四[1] 

机构地区：[1]中南工学院工商管理系,湖南衡阳421001

出　　处：《商业研究》2001年第5期120-122,共3页Commercial Research

摘　　要：环境审计在我国起步较晚 ,社会各界对环境审计的认识和实施也不统一。环境审计并不是一种新类型的审计 ,它在内容上只是其它类型审计的延伸。我国政府、审计界和企业应转变观念 ,重视环境审计 ,并从审计组织职责分工、环境会计建设、审计队伍建设等方面入手 ,发展我国环境审计。There exist disputes over cognition and realization of the environmental audit among various circles in our country,for the environmental audit was started not long ago.This paper studies the concept of the environmenta audit,and argues that it is not a new type of environmental audit because it is just extension of other types of audit.Our government,the audit circle and enterprises should shift their concepts,attach more importance and develop our environmental audit by building the environmental accounting and a auditing team according to duties of the auditing organization.

关 键 词：环境审计 环境保护 环境会计 发展 中国 

分 类 号：F239.6[经济管理—会计学]