我国水环境审计理论研究  

Research on the theory of water environment auditing in China

作　　者：丁畅 张晶晶 Ding Chang;Zhang Jingjing(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《市场周刊》2022年第12期139-142,共4页Market Weekly

基　　金：江苏省高校哲学社会科学研究重点项目(2018SJZDI068);江苏省社科应用研究精品工程财经发展专项课题“数字经济时代企业数据安全治理问题研究”(22SCB-52)。

摘　　要：水环境关系着人民群众的生命健康与社会的持续健康发展。水环境审计的监督一定程度上推动了我国水资源的保护和水污染的治理。文章梳理现有的水环境审计相关理论和实务研究文献,总结出一系列水环境审计相关理论概念,指出现阶段水环境审计存在的不足之处,并根据这些问题有针对性地对审计监督体系、审计观念、审计人员综合素质等方面提出改进建议,从而推动水环境审计效率和效果的提升,促进我国水环境的可持续发展。Water environment is related to the life and health of the people and the sustainable and healthy development of society.The supervision of water environment audit has promoted the protection of water resources and the treatment of water pollution in China to a certain extent.The article combs the existing theoretical and practical research literature on water environment audit,summarizes a series of theoretical concepts related to water environment audit,points out the shortcomings of water environment audit in the emerging stage.And according to these problems,put forward targeted suggestions on the audit supervision system,audit concept,comprehensive quality of auditors,etc.,so as to promote the efficiency and effect of water environment audit and promote the sustainable development of water environment in China.

关 键 词：水环境审计 水环境保护 发展建议 

分 类 号：F239.6[经济管理—会计学]