政府环境绩效审计研究综述  

Review of Government's Environmental Performance Auditing

作　　者：卞兴忠[1] 

机构地区：[1]沈阳环境科学研究院,辽宁沈阳110016

出　　处：《环境保护科学》2015年第2期21-25,共5页Environmental Protection Science

摘　　要：为了对政府环境绩效审计的有关理论问题有一个系统深入的认识,促进环境绩效审计工作的发展,文章对政府环境绩效审计方式尤其是评价指标体系等方面的国内外研究进展进行了综述,对审计的核心内容、主要方法和实现途径进行了探讨,期望为我国环境绩效审计工作指标体系、核心内容、主要方法和实现途径等工作的开展提供借鉴作用。In this paper, development of the studies at home and aboard of the government＇s environmental performance auditing modes, especially the assessment indicator system, is reviewed for having a systematical understanding of the theories relevant to the government＇s environmental performance auditing and promoting the development accordingly. Moreover, the core content, main methods and implementation ways of the auditing are discussed, providing a reference for development of the indictor system, the core content, the main methods and the implementation ways of the environmental performance auditing in China.

关 键 词：环境保护 绩效 审计 指标体系 

分 类 号：X32[环境科学与工程—环境工程]