發(fā)布時(shí)間：2018-11-14 13:47

【摘要】：環(huán)境是人類(lèi)生存和發(fā)展的基本條件。環(huán)境問(wèn)題已成為困擾世界各國(guó)生存和發(fā)展的一個(gè)重大問(wèn)題。環(huán)境問(wèn)題的解決需要各行各業(yè)的共同關(guān)注。審計(jì)人員作為社會(huì)的一分子也應(yīng)參與其中。環(huán)境審計(jì)就應(yīng)運(yùn)而生。 從目前來(lái)看，特別是在我國(guó)，關(guān)于環(huán)境審計(jì)的理論和實(shí)踐都不多。本論文主要針對(duì)注冊(cè)會(huì)計(jì)師如何進(jìn)行環(huán)境審計(jì)加以研究。這主要是因?yàn)橐环矫娆F(xiàn)階段關(guān)于注冊(cè)會(huì)計(jì)師開(kāi)展環(huán)境審計(jì)的研究很少，另一方面，筆者認(rèn)為，注冊(cè)會(huì)計(jì)師在將來(lái)的環(huán)境審計(jì)主體體系中應(yīng)起非常重要的作用。因此，，研究注冊(cè)會(huì)計(jì)師在條件成熟時(shí)如何開(kāi)展環(huán)境以及在現(xiàn)階段如何參與環(huán)境審計(jì)具有非常重要的意義�；谝陨险J(rèn)識(shí)，筆者從六部分對(duì)這一問(wèn)題進(jìn)行了分析。首先作者分析了注冊(cè)會(huì)計(jì)師開(kāi)展環(huán)境審計(jì)的必要性和可行性，論證了本論文寫(xiě)作的意義。第二部分論述了注冊(cè)會(huì)計(jì)師開(kāi)展環(huán)境審計(jì)運(yùn)作模式的設(shè)想——目標(biāo)導(dǎo)向式。這是本論文的主要?jiǎng)?chuàng)新點(diǎn)。這部分是第三、四、五部分論述的基礎(chǔ)，也構(gòu)成了論文的主體。第三、四、五部分分別從三個(gè)審計(jì)領(lǐng)域來(lái)說(shuō)明注冊(cè)會(huì)計(jì)師如何開(kāi)展環(huán)境審計(jì)。最后一部分作者對(duì)相關(guān)問(wèn)題進(jìn)行了粗淺的探討。如注冊(cè)會(huì)計(jì)師實(shí)施環(huán)境審計(jì)運(yùn)作模式的障礙、難點(diǎn)和條件，以及注冊(cè)會(huì)計(jì)師在實(shí)施運(yùn)作模式中的幾個(gè)具體問(wèn)題等。
[Abstract]:Environment is the basic condition for human survival and development. Environmental problem has become a major problem that puzzles the survival and development of countries all over the world. The solution of environmental problems needs the common attention of various industries. Auditors, as a member of society, should also participate. Environmental audit came into being. At present, especially in our country, the theory and practice of environmental audit are few. This thesis mainly focuses on how to conduct environmental audit for CPA. This is mainly because on the one hand, there is very little research on CPA to carry out environmental audit at present. On the other hand, the author thinks that CPA should play a very important role in the future environmental audit subject system. Therefore, it is of great significance to study how to develop the environment and how to participate in the environmental audit. Based on the above understanding, the author analyzes this problem from six parts. Firstly, the author analyzes the necessity and feasibility of CPA's environmental audit, and proves the significance of writing this paper. The second part discusses the concept of CPA's environmental audit operation mode-goal-oriented. This is the main innovation of this paper. This part is the basis of the third, fourth and fifth parts, and constitutes the main body of the thesis. The third, fourth and fifth parts explain how CPA carries out environmental audit from three audit fields. In the last part, the author makes a brief discussion on the related problems. For example, the obstacles, difficulties and conditions of CPA's implementation of environmental audit operation mode, as well as several specific problems in the implementation of CPAs' operation mode, etc.
【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】：2004
【分類(lèi)號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉旭紅;;環(huán)境審計(jì)報(bào)告比較研究[J];財(cái)會(huì)通訊;2011年30期

相關(guān)會(huì)議論文 前1條

1 李雪;;我國(guó)環(huán)境審計(jì)研究存在的問(wèn)題及改進(jìn)建議[A];中國(guó)會(huì)計(jì)學(xué)會(huì)環(huán)境會(huì)計(jì)專(zhuān)業(yè)委員會(huì)2011學(xué)術(shù)年會(huì)論文集[C];2011年

相關(guān)碩士學(xué)位論文 前7條

1 陳世強(qiáng);會(huì)計(jì)師事務(wù)所開(kāi)展環(huán)境審計(jì)的問(wèn)題與對(duì)策[D];吉林大學(xué);2011年

2 郭紅霞;企業(yè)環(huán)境績(jī)效審計(jì)研究[D];西南財(cái)經(jīng)大學(xué);2011年

3 徐春秀;環(huán)境審計(jì)風(fēng)險(xiǎn)模型研究[D];貴州財(cái)經(jīng)學(xué)院;2011年

4 黃業(yè)明;環(huán)境審計(jì)報(bào)告研究[D];中國(guó)海洋大學(xué);2006年

5 崔獻(xiàn)華;我國(guó)環(huán)境審計(jì)研究[D];東北財(cái)經(jīng)大學(xué);2007年

6 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

7 譚f3;我國(guó)環(huán)境審計(jì)主體研究[D];北京交通大學(xué);2012年

本文編號(hào)：2331335