关于我国环境审计准则的研究  

Suggestion on Constructing China's Environmental Auditing Standards

作　　者：李爱群 邱兆东 LIAi-qun OlUZhao-dong(XEMC New Energy, Changsha Hunan 410015 Shanghai Stock Exchange, Shanghai 200135)

机构地区：[1]湘电新能源有限公司,湖南长沙410015 [2]上海证券交易所,上海200135

出　　处：《湖南财政经济学院学报》2017年第1期77-83,共7页Journal of Hunan University of Finance and Economics

基　　金：湖南省教育厅项目"上市公司内部审计合谋及其治理机制研究"(项目编号16C1000)

摘　　要：在结合我国环境问题的基本国情、联系环境审计发展现状的基础上,明确了环境审计依据、标准和准则之间的关系,提出我国应建立并完善以政府为主导的,政府机构、社会团体、企业内部和其他部门多位一体的联合环境审计主体,并对环境审计的全过程给予标准化的规范和指导,以使得环境审计在我国"既开花,也结果"。Combining with China＇s basic national conditions and environmental issues, and contacting the basis of environmental auditing development status, this paper further clarifyies the relationship on the basis, guidelines and standards of environmental auditing, and proposes that our country should improve united environmental auditing subject which the government leads including government organization, social groups, internal enterprise and other sectors. Environmental auditing standards should give auditing process standardized specification and guidance, and make environmental auditing ＂ both flower and also bear fruit＂ in our country.

关 键 词：环境审计准则 环境审计主体 过程 

分 类 号：F239[经济管理—会计学]