發(fā)布時(shí)間：2018-04-10 19:19

  本文選題：房地產(chǎn)交易審計(jì) + 污染土地　； 參考：《天津財(cái)經(jīng)學(xué)院》2003年碩士論文

【摘要】： 環(huán)境審計(jì)是在20世紀(jì)70年代興起的一種對(duì)社會(huì)各類組織或某一區(qū)域的環(huán)境狀況和環(huán)境行為進(jìn)行評(píng)價(jià)的環(huán)境管理工具。隨著環(huán)境審計(jì)實(shí)施范圍的不斷拓展，出現(xiàn)了多種類型的環(huán)境審計(jì)。 按審計(jì)對(duì)象的不同，環(huán)境審計(jì)主要可分為房地產(chǎn)交易審計(jì)（PTA或CLA）、清潔生產(chǎn)審計(jì)（CPA）和環(huán)境管理體系審計(jì)（EMSA）。房地產(chǎn)交易審計(jì)的對(duì)象是房地產(chǎn)，它是在房地產(chǎn)交易前對(duì)所有權(quán)發(fā)生轉(zhuǎn)移的財(cái)產(chǎn)即房地產(chǎn)進(jìn)行環(huán)境負(fù)債的評(píng)價(jià)，或由于其它經(jīng)濟(jì)或社會(huì)原因需要對(duì)房地產(chǎn)進(jìn)行環(huán)境負(fù)債的評(píng)價(jià)；清潔生產(chǎn)審計(jì)的對(duì)象是整個(gè)產(chǎn)品生產(chǎn)過程，，它是生命周期評(píng)估的延伸，是進(jìn)行其他環(huán)境審計(jì)的技術(shù)基礎(chǔ)；而環(huán)境管理體系審計(jì)針對(duì)的是企業(yè)的環(huán)境管理體系，它是其他環(huán)境審計(jì)實(shí)施成果能夠延續(xù)的保證。其中，房地產(chǎn)交易審計(jì)是開展其它環(huán)境審計(jì)的起點(diǎn)和基礎(chǔ)條件，對(duì)于環(huán)境審計(jì)的發(fā)展有著重大意義。 由于土地是國(guó)民經(jīng)濟(jì)和社會(huì)發(fā)展的重要資源，是生態(tài)系統(tǒng)的重要組成要素，而目前很多環(huán)境問題都突出地表現(xiàn)在土地上，特別是工業(yè)污染所導(dǎo)致的土地污染，從而也成為全球資源枯竭和生態(tài)破壞的主要根源之一，因而進(jìn)行房地產(chǎn)交易審計(jì)，有效地治理工業(yè)污染，是實(shí)現(xiàn)經(jīng)濟(jì)和環(huán)境協(xié)調(diào)持續(xù)發(fā)展的重要手段。而目前我國(guó)的房地產(chǎn)交易審計(jì)與西方主要發(fā)達(dá)國(guó)家相比無論在觀念和立法上，還是在污染土地審計(jì)的理論、方法和實(shí)務(wù)上都存在很大的差距。 鑒于此，筆者選擇了“房地產(chǎn)交易審計(jì)研究”作為論文選題，以期從這一層面對(duì)房地產(chǎn)交易審計(jì)在實(shí)踐中開始專項(xiàng)實(shí)施作初步探討，并在此基礎(chǔ)上針對(duì)我國(guó)國(guó)情提出建議。 基于上述考慮，論文主體部分基本結(jié)構(gòu)如下（見圖0.1：論文框架）： 第一部分：房地產(chǎn)交易審計(jì)背景及其理論的提出。 第二部分：房地產(chǎn)交易審計(jì)的實(shí)施。按照3W1H模式，詳細(xì)闡述如何實(shí)施第一階段和第二階段房地產(chǎn)交易審計(jì)；系統(tǒng)提出第三階段和第四階段房地產(chǎn)交易審計(jì)的程序和框架；本部份最后，對(duì)三大審計(jì)進(jìn)行總體性和分階段性比較研究。 第三部分：介紹了國(guó)外房地產(chǎn)交易審計(jì)的理論和實(shí)踐，并指出了各國(guó)實(shí)施房地產(chǎn)交易審計(jì)理論和實(shí)踐之間的差異。 第四部分：國(guó)內(nèi)房地產(chǎn)交易審計(jì)的發(fā)展情況及其建議。 論文結(jié)尾指出對(duì)將來研究的建議。
[Abstract]:Environmental audit is a kind of environmental management tool which is emerging in the 1970s to evaluate the environmental conditions and behaviors of various social organizations or a certain region.With the continuous expansion of the scope of environmental audit, there are many kinds of environmental audit.According to the different audit objects, the environmental audit can be divided into PTA or Cleaner production audit and EMSAA audit.The object of real estate transaction audit is real estate, which is to evaluate the environmental liabilities of the property that the ownership is transferred before the real estate transaction, or to evaluate the environmental liabilities of the real estate because of other economic or social reasons.The object of cleaner production audit is the whole product production process, which is the extension of life cycle assessment and the technical basis of other environmental audits, while the audit of environmental management system is aimed at the environmental management system of enterprises.It is the guarantee that other environmental audit implementation results can be continued.Among them, real estate transaction audit is the starting point and basic condition of other environmental audit, which is of great significance to the development of environmental audit.As land is an important resource for national economic and social development and an important component of an ecosystem, many environmental problems are highlighted on the land, especially the land pollution caused by industrial pollution.As a result, it has become one of the main sources of global resource depletion and ecological destruction. Therefore, it is an important means to realize the coordinated and sustainable development of economy and environment by auditing real estate transactions and effectively controlling industrial pollution.At present, there is a big gap between the theory, method and practice of the audit of real estate transaction in our country compared with the main developed countries in the west, not only in concept and legislation, but also in the theory, method and practice of the audit of polluted land.In view of this, the author chooses "the real estate transaction audit research" as the thesis topic, in order to make the preliminary discussion from this aspect to the real estate transaction audit to begin the special implementation in the practice, and puts forward the suggestion according to our country's national conditions on this basis.Based on the above considerations, the basic structure of the main body of the paper is as follows (see figure 0.1: paper framework:The first part: the background and theory of real estate transaction audit.The second part: the implementation of real estate transaction audit.According to the 3W1H model, how to carry out the first and second stages of real estate transaction audit is described in detail; the procedures and framework of the third and fourth phases of real estate transaction audit are proposed systematically; the final part of this part,This paper makes a comparative study of the three major audits in terms of their totality and stages.The third part introduces the theory and practice of foreign real estate transaction audit, and points out the differences between the theory and practice of real estate transaction audit in various countries.The fourth part: the development of domestic real estate transaction audit and its suggestions.The paper concludes with suggestions for future research.
【學(xué)位授予單位】：天津財(cái)經(jīng)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 耿建新,房巧玲;環(huán)境審計(jì)研究視角的國(guó)際比較[J];審計(jì)研究;2004年02期

本文編號(hào)：1732554