环境审计:国际组织推动下的发展与借鉴  

Environmental Auditing:The Development under the Promotion of International Organizations and the Quotable Experiences

作　　者：程亭[1] 

机构地区：[1]贵州财经大学会计学院

出　　处：《财会通讯（上）》2015年第2期12-16,4,共5页Communication of Finance and Accounting

基　　金：国家社会科学基金重大项目"国家利益保护导向的中国环境审计体系创新研究"(项目编号:11&ZD044);2013年贵州财经大学引进人才科研项目"我国环境审计制度创新研究"阶段性研究成果

摘　　要：环境问题是实现可持续发展要解决的核心问题,而环境审计由于其在环境保护与治理中的显著作用已成为目前理论研究和实务拓展的重要领域,国际组织为推动全球环境审计发展在调研环境审计实务、制定环境审计准则和指南、增强环境审计人员技能、促进环境审计交流等方面发挥了积极的作用,其中的很多经验和成果可为我国环境审计发展所借鉴和利用。Environmental issues are the core issues that must be solved for achieving sustainable development.And environmental auditing has become a key field of current audit theory research and practice development due to its significant role in environmental protection and governance.In order to promote the development of environment auditing in the global,international organizations play positive roles in many ways,including investigating environmental auditing practices,formulating environmental auditing standards and guidelines,improving the skills of environmental auditing staffs,facilitating the communications of environmental auditing,etc.Many experiences and achievements could be used in the development of environmental auditing in China.

关 键 词：国际组织 环境审计 准则 发展 

分 类 号：F239.4[经济管理—会计学]