本文選題：房地產交易審計 + 污染土地　； 參考：《天津財經學院》2003年碩士論文

【摘要】： 環(huán)境審計是在20世紀70年代興起的一種對社會各類組織或某一區(qū)域的環(huán)境狀況和環(huán)境行為進行評價的環(huán)境管理工具。隨著環(huán)境審計實施范圍的不斷拓展，出現了多種類型的環(huán)境審計。 按審計對象的不同，環(huán)境審計主要可分為房地產交易審計（PTA或CLA）、清潔生產審計（CPA）和環(huán)境管理體系審計（EMSA）。房地產交易審計的對象是房地產，它是在房地產交易前對所有權發(fā)生轉移的財產即房地產進行環(huán)境負債的評價，或由于其它經濟或社會原因需要對房地產進行環(huán)境負債的評價；清潔生產審計的對象是整個產品生產過程，，它是生命周期評估的延伸，是進行其他環(huán)境審計的技術基礎；而環(huán)境管理體系審計針對的是企業(yè)的環(huán)境管理體系，它是其他環(huán)境審計實施成果能夠延續(xù)的保證。其中，房地產交易審計是開展其它環(huán)境審計的起點和基礎條件，對于環(huán)境審計的發(fā)展有著重大意義。 由于土地是國民經濟和社會發(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在土地上，特別是工業(yè)污染所導致的土地污染，從而也成為全球資源枯竭和生態(tài)破壞的主要根源之一，因而進行房地產交易審計，有效地治理工業(yè)污染，是實現經濟和環(huán)境協(xié)調持續(xù)發(fā)展的重要手段。而目前我國的房地產交易審計與西方主要發(fā)達國家相比無論在觀念和立法上，還是在污染土地審計的理論、方法和實務上都存在很大的差距。 鑒于此，筆者選擇了“房地產交易審計研究”作為論文選題，以期從這一層面對房地產交易審計在實踐中開始專項實施作初步探討，并在此基礎上針對我國國情提出建議。 基于上述考慮，論文主體部分基本結構如下（見圖0.1：論文框架）： 第一部分：房地產交易審計背景及其理論的提出。 第二部分：房地產交易審計的實施。按照3W1H模式，詳細闡述如何實施第一階段和第二階段房地產交易審計；系統(tǒng)提出第三階段和第四階段房地產交易審計的程序和框架；本部份最后，對三大審計進行總體性和分階段性比較研究。 第三部分：介紹了國外房地產交易審計的理論和實踐，并指出了各國實施房地產交易審計理論和實踐之間的差異。 第四部分：國內房地產交易審計的發(fā)展情況及其建議。 論文結尾指出對將來研究的建議。
[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.
【學位授予單位】：天津財經學院
【學位級別】：碩士
【學位授予年份】：2003
【分類號】：F239.6

【引證文獻】

相關期刊論文 前1條

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

本文編號：1732554