本文選題：國(guó)家環(huán)境審計(jì) + 現(xiàn)狀��； 參考：《中國(guó)海洋大學(xué)》2003年碩士論文

【摘要】： 環(huán)境審計(jì)最早產(chǎn)生于上個(gè)世紀(jì)70年代初西方發(fā)達(dá)國(guó)家的企業(yè)內(nèi)部，后在西方國(guó)家審計(jì)中逐漸占據(jù)重要位置。目前，我國(guó)國(guó)家環(huán)境審計(jì)的理論研究和實(shí)踐工作剛剛起步，尚處于探索階段，與西方發(fā)達(dá)國(guó)家有較大的差距。對(duì)于國(guó)家環(huán)境審計(jì)的發(fā)展，我們尚未提出全面整體的考慮和構(gòu)想。在這種背景下，本文通過(guò)對(duì)國(guó)家環(huán)境審計(jì)的現(xiàn)狀分析，提出對(duì)我國(guó)國(guó)家環(huán)境審計(jì)的基本構(gòu)想，旨在進(jìn)一步推動(dòng)我國(guó)國(guó)家環(huán)境審計(jì)的理論研究和實(shí)踐工作。 本文包括四個(gè)部分。 第一部分論述了國(guó)家環(huán)境審計(jì)的產(chǎn)生。本部分從國(guó)家環(huán)境審計(jì)產(chǎn)生的背景入手，分析了環(huán)境審計(jì)與國(guó)家可持續(xù)發(fā)展的關(guān)系以及環(huán)境審計(jì)在國(guó)家審計(jì)的地位；然后闡述了環(huán)境審計(jì)產(chǎn)生的必然性和實(shí)施環(huán)境審計(jì)的可行性；最后闡述了環(huán)境審計(jì)的重大意義。 第二部分闡述了國(guó)家環(huán)境審計(jì)的現(xiàn)狀。本部分首先介紹了國(guó)外企業(yè)環(huán)境審計(jì)的現(xiàn)狀，然后重點(diǎn)分析了國(guó)外典型國(guó)家及最高審計(jì)機(jī)關(guān)國(guó)際組織環(huán)境審計(jì)的現(xiàn)狀，并對(duì)其進(jìn)行了簡(jiǎn)單的評(píng)價(jià)，最后分析了我國(guó)國(guó)家環(huán)境審計(jì)取得的成績(jī)和存在的不足。 第三部分從環(huán)境審計(jì)的外部因素和內(nèi)部因素兩個(gè)方面剖析了我國(guó)與西方國(guó)家環(huán)境審計(jì)存在差距的原因。其中，，環(huán)境問(wèn)題、環(huán)境管理及環(huán)保意識(shí)背景的差異構(gòu)成了中西方國(guó)家環(huán)境審計(jì)產(chǎn)生差距的外部因素；審計(jì)體制的不同和國(guó)家審計(jì)所受的政治、經(jīng)濟(jì)、法律、科技、社會(huì)、文化教育等環(huán)境的差異構(gòu)成了中西方國(guó)家環(huán)境審計(jì)產(chǎn)生差距的內(nèi)部因素。 第四部分提出了我國(guó)國(guó)家環(huán)境審計(jì)的基本構(gòu)想。本部分首先分析了我國(guó)國(guó)家環(huán)境審計(jì)面臨的挑戰(zhàn)和機(jī)遇，然后提出了我國(guó)國(guó)家環(huán)境審計(jì)的構(gòu)想。筆者對(duì)國(guó)家環(huán)境審計(jì)的構(gòu)想分為兩個(gè)部分。第一部分是我國(guó)國(guó)家環(huán)境審計(jì)的近期構(gòu)想。其工作原則是立足現(xiàn)實(shí)，利用優(yōu)勢(shì)，打好基礎(chǔ)，穩(wěn)步推進(jìn)；工作目標(biāo)是積累環(huán)境財(cái)務(wù)、合規(guī)審計(jì)的經(jīng)驗(yàn)，熟練掌握環(huán)境審計(jì)的方法和程序，促進(jìn)國(guó)家環(huán)保工作的積極開(kāi)展，為環(huán)境績(jī)效審計(jì)等更深層次的工作打好基礎(chǔ)，環(huán)境審計(jì)工作力爭(zhēng)取得階段性成果，處于亞洲國(guó)家環(huán)境審計(jì)發(fā)展的前列；具體工作是夯實(shí)基礎(chǔ)性工作、確定環(huán)境審計(jì)工作重點(diǎn)、規(guī)范環(huán)境審計(jì)實(shí)務(wù)工作。第二部分是我國(guó)國(guó)家環(huán)境審計(jì)的中長(zhǎng)期構(gòu)想。其工作目標(biāo)是為國(guó)家的可持續(xù)發(fā)展做出更大的貢獻(xiàn)，力爭(zhēng)環(huán)境審計(jì)的理論研究和實(shí)踐工作處于世界最高審計(jì)機(jī)關(guān)的前列；具體工作是繼續(xù)開(kāi)展環(huán)境審計(jì)的立法工作、推行廣義的環(huán)境審計(jì)、建立和完善環(huán)境審計(jì)標(biāo)準(zhǔn)、大力開(kāi)展事先環(huán)境審計(jì)、開(kāi)展國(guó)際聯(lián)合環(huán)境審計(jì)等。
[Abstract]:Environmental auditing originated at the beginning of 1970s in the western developed countries, and gradually occupied an important position in the western countries. At present, the theoretical research and practical work of national environmental audit in China is just beginning, is still in the exploratory stage, and there is a big gap with the western developed countries. For the development of national environmental audit, we have not yet put forward the overall consideration and concept. Under this background, through the analysis of the current situation of the national environmental audit, this paper puts forward the basic conception of the national environmental audit of our country, in order to further promote the theoretical research and practical work of the national environmental audit of our country. This paper includes four parts. The first part discusses the emergence of national environmental audit. Starting with the background of national environmental audit, this part analyzes the relationship between environmental audit and national sustainable development and the position of environmental audit in national audit. Then it expounds the inevitability of the environmental audit and the feasibility of implementing the environmental audit, and finally expounds the great significance of the environmental audit. The second part expounds the current situation of national environmental audit. This part first introduces the current situation of environmental audit in foreign enterprises, and then analyzes the current situation of environmental audit in typical foreign countries and international organizations of supreme audit institutions, and makes a simple evaluation of it. Finally, the achievements and shortcomings of China's national environmental audit are analyzed. The third part analyzes the reasons for the gap between China and western countries in terms of external and internal factors. Among them, the differences in environmental issues, environmental management and environmental awareness background constitute the external factors that lead to the gap between environmental audit in China and Western countries, the differences in audit system and the political, economic, legal, scientific and technological, social, economic, legal, scientific and technological aspects of national audit. The differences of environment, such as culture and education, constitute the internal factors of the gap between Chinese and western countries. The fourth part puts forward the basic conception of China's national environmental audit. This part first analyzes the challenges and opportunities of China's national environmental audit, and then puts forward the concept of China's national environmental audit. The author's conception of national environmental audit is divided into two parts. The first part is the short-term conception of China's national environmental audit. Its working principle is to base itself on reality, to make good use of its advantages, to lay a good foundation, and to advance steadily; its goal is to accumulate experience in environmental finance and compliance auditing, to master the methods and procedures of environmental audit skillfully, and to promote the positive development of national environmental protection work. Laying a good foundation for further work such as environmental performance audit, which strives to achieve phased results and is at the forefront of the development of environmental audit in Asian countries; the specific work is to consolidate the basic work and determine the key points of environmental audit work. To standardize the practice of environmental auditing. The second part is the medium-and long-term conception of our national environmental audit. The objective of its work is to make greater contributions to the sustainable development of the country, and to strive for the theoretical research and practical work of environmental auditing to be at the forefront of the world's highest audit institutions; the specific work is to continue the legislative work on environmental audit. Carry out the generalized environmental audit, establish and perfect the environmental audit standard, vigorously carry out the prior environmental audit, carry out the international joint environmental audit and so on.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：F239.6

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