發(fā)布時(shí)間：2018-06-04 12:29

  本文選題：環(huán)境審計(jì) + 定義　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2003年碩士論文

【摘要】： 保護(hù)環(huán)境是功在當(dāng)代、利在千秋的大事。審計(jì)要在保護(hù)環(huán)境，實(shí)現(xiàn)經(jīng)濟(jì)、社會(huì)、資源可持續(xù)發(fā)展的偉大事業(yè)中有所作為。環(huán)境審計(jì)正是適應(yīng)這一需要而產(chǎn)生的。由于環(huán)境審計(jì)產(chǎn)生時(shí)間較短，尤其是對(duì)我國(guó)來(lái)說(shuō)，更是一個(gè)全新的課題。為了加深對(duì)環(huán)境審計(jì)的理解和認(rèn)識(shí)，以便更好地指導(dǎo)實(shí)踐，促進(jìn)環(huán)境審計(jì)工作的進(jìn)一步開(kāi)展，許多機(jī)構(gòu)和學(xué)者進(jìn)行了大量的研究，實(shí)踐中也進(jìn)行了不少探索。但目前尚未形成一套公認(rèn)的、適合我國(guó)實(shí)際的環(huán)境審計(jì)理論，，大家見(jiàn)仁見(jiàn)智，提出了許多觀點(diǎn)和主張。 本文主要從環(huán)境審計(jì)不同主體出發(fā)，對(duì)環(huán)境審計(jì)包括的內(nèi)容尤其是國(guó)家環(huán)境審計(jì)的內(nèi)容進(jìn)行了探討，并且對(duì)環(huán)境審計(jì)的定義提出了自己的見(jiàn)解。 對(duì)于環(huán)境審計(jì)定義，作者在對(duì)國(guó)內(nèi)外現(xiàn)有的主要觀點(diǎn)進(jìn)行分析的基礎(chǔ)上，提出環(huán)境審計(jì)是指“審計(jì)組織依法對(duì)被審單位的環(huán)境保護(hù)制度(政策)的科學(xué)性、合理性和履行情況的真實(shí)性、合法性和有效性進(jìn)行審查和評(píng)價(jià)，借以實(shí)現(xiàn)可持續(xù)發(fā)展的一種獨(dú)立的監(jiān)督活動(dòng)。”對(duì)于環(huán)境審計(jì)內(nèi)容，作者分別國(guó)家環(huán)境審計(jì)、內(nèi)部環(huán)境審計(jì)和社會(huì)環(huán)境審計(jì)三種環(huán)境審計(jì)主體對(duì)他們工作的內(nèi)容進(jìn)行了論述。由于環(huán)境保護(hù)工作的綜合性強(qiáng)，國(guó)家環(huán)境審計(jì)應(yīng)該在環(huán)境審計(jì)工作中起主導(dǎo)作用。作者詳細(xì)地對(duì)國(guó)家環(huán)境審計(jì)的內(nèi)容作了探討。作者認(rèn)為，國(guó)家環(huán)境審計(jì)應(yīng)該包括：環(huán)境政策法規(guī)審計(jì)(具體包括環(huán)境政策法規(guī)本身和環(huán)境政策法規(guī)的執(zhí)行審計(jì))、非環(huán)境政策法規(guī)對(duì)環(huán)境的影響審計(jì)、環(huán)境規(guī)劃及非環(huán)境規(guī)劃審計(jì)、環(huán)境管理體系審計(jì)、環(huán)境保護(hù)資金審計(jì)、環(huán)保投資項(xiàng)目和建設(shè)項(xiàng)目審計(jì)等內(nèi)容。針對(duì)每一項(xiàng)內(nèi)容，作者充分論證了應(yīng)該歸入國(guó)家環(huán)境審計(jì)的理由以及就應(yīng)該圍繞哪些方面開(kāi)展工作的問(wèn)題提出了見(jiàn)解。鑒于內(nèi)部環(huán)境審計(jì)和社會(huì)環(huán)境審計(jì)在我國(guó)尚未開(kāi)展，有關(guān)的研究也較少，作者僅對(duì)內(nèi)部環(huán)境審計(jì)和社會(huì)環(huán)境審計(jì)的內(nèi)容提供了一些思路，如內(nèi)部環(huán)境審計(jì)應(yīng)該包括合規(guī)性審計(jì)、污染預(yù)防審計(jì)、產(chǎn)品審計(jì)、財(cái)產(chǎn)使用審計(jì)、制造、貯存和處置審計(jì)、環(huán)境負(fù)債審計(jì)、環(huán)境管理系統(tǒng)審計(jì)和環(huán)境項(xiàng)目成本效益審計(jì)等內(nèi)容，而環(huán)境系統(tǒng)審計(jì)、環(huán)境報(bào)告審計(jì)和對(duì)企業(yè)環(huán)境責(zé)任報(bào)告的審計(jì)應(yīng)納入社會(huì)環(huán)境審計(jì)的內(nèi)容。
[Abstract]:The protection of the environment is a great event in the present time. The audit should make a difference in the great cause of protecting the environment and realizing the sustainable development of the economy, society and resources. The environmental audit has come into being in order to adapt to this need. The understanding and understanding of environmental audit in order to better guide practice and promote the further development of environmental audit work, many institutions and scholars have carried out a lot of research, and a lot of exploration has been carried out in practice. But at present, there has not been a set of universally recognized theory of environmental auditing suitable for our country. Many views have been put forward and many views have been put forward. Point and claim.
This paper, starting from the different subjects of environmental audit, discusses the contents of environmental audit, especially the content of national environmental audit, and puts forward its own views on the definition of environmental audit.
On the basis of the definition of environmental audit, the author, based on the analysis of the existing main views at home and abroad, puts forward that environmental audit refers to the fact that the audit organization is in accordance with the law to examine and evaluate the authenticity, legitimacy and effectiveness of the environmental protection system (Policy) of the audited unit in accordance with the law, and to realize the sustainable development of the audit organization. The content of the three environmental audit subjects of the national environmental audit, the internal environment audit and the social environment audit are discussed. The national environmental audit should play a leading role in the environmental audit work because of the comprehensive and strong environmental protection work. The author discusses in detail the content of national environmental audit. The author believes that the national environmental audit should include environmental policy and regulations audit (including environmental policies and regulations themselves and the implementation audits of environmental policies and regulations), environmental impacts, environmental planning and non environmental planning audits, environmental management, and environmental management. System audit, environmental protection fund audit, environmental investment project and construction project audit, and so on. In view of each content, the author fully demonstrates the reasons that should be attributed to the national environmental audit and the problems that should be carried out around it. In view of the internal environmental audit and the social environment audit in China There are few related studies. The author only provides some ideas for internal environmental audit and social environment audit, such as internal environmental audits, such as compliance audit, pollution prevention audit, product audit, property use audit, manufacturing, storage and disposal, environmental liability audit, environmental management system audit and environmental items. Cost effectiveness audit and other contents. Environmental system audit, environmental report audit and audit of corporate environmental responsibility report should be included in the contents of social environmental audit.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類(lèi)號(hào)】：F239

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 陸麗琴;章承濤;;環(huán)境審計(jì)基本問(wèn)題研究[J];管理觀察;2009年11期

相關(guān)碩士學(xué)位論文 前2條

1 孔祥雪;環(huán)境事項(xiàng)對(duì)注冊(cè)會(huì)計(jì)師審計(jì)的影響[D];吉林大學(xué);2012年

2 范新星;我國(guó)節(jié)能減排環(huán)境審計(jì)評(píng)價(jià)指標(biāo)體系研究[D];貴州財(cái)經(jīng)大學(xué);2013年

本文編號(hào)：1977357