本文關(guān)鍵詞： 鎮(zhèn)江市 工業(yè)經(jīng)濟 環(huán)境審計 可持續(xù)發(fā)展　出處：《江蘇大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 環(huán)境是人類賴以生存的條件,環(huán)境的好壞直接影響著人類生存的質(zhì)量。進(jìn)入20世紀(jì)后期,世界經(jīng)濟呈現(xiàn)出加速發(fā)展趨勢,工業(yè)化帶來的資源過渡性消耗、環(huán)境惡化、生態(tài)破壞等問題已直接威脅人類的生存與發(fā)展。環(huán)境資源問題成為人們關(guān)注的焦點,并迫切地要求加強環(huán)境管理。保護(hù)環(huán)境是一件造福當(dāng)代,涉及子孫萬代的大事,也是一項發(fā)展經(jīng)濟,實現(xiàn)繁榮的有效措施。環(huán)境保護(hù)與經(jīng)濟發(fā)展密不可分,而審計的本質(zhì)在于對經(jīng)濟活動的監(jiān)督,這就使得審計進(jìn)入環(huán)境管理領(lǐng)域成為必然。開展環(huán)境審計是為了促進(jìn)國家環(huán)境政策、法規(guī)的貫徹落實、加強環(huán)境風(fēng)險的控制、提高環(huán)境工作水平,以便更好地保護(hù)自然資源和人類生存環(huán)境。 我國是一個發(fā)展中國家,黨中央提出了堅持可持續(xù)發(fā)展的國家戰(zhàn)略,其核心是發(fā)展,要求在資源可持續(xù)利用和環(huán)境保護(hù)的前提下,實現(xiàn)經(jīng)濟和社會的和諧發(fā)展。我國的環(huán)境審計就是在可持續(xù)發(fā)展的國家戰(zhàn)略指導(dǎo)下逐步建立并開展起來的。然而,我國的環(huán)境審計才剛剛起步,涉及的領(lǐng)域還基本在對環(huán)保資金的審計評價上,這與當(dāng)今國際環(huán)境審計的發(fā)展?fàn)顩r相比是遠(yuǎn)遠(yuǎn)落后了。我國的環(huán)境審計在實踐中還存在著許多障礙,比如環(huán)境法規(guī)還不夠完善;環(huán)境審計的規(guī)范幾乎是一片空白;人們的環(huán)境意識還比較薄弱等等。就鎮(zhèn)江市而言,鎮(zhèn)江市作為蘇南的重要城市之一,也肩負(fù)著發(fā)展經(jīng)濟、實現(xiàn)可持續(xù)發(fā)展戰(zhàn)略的重任。特別是鎮(zhèn)江在著力建設(shè)生態(tài)城市的同時也是一個以工業(yè)作為主要經(jīng)濟支柱產(chǎn)業(yè)的城市,其中如電力、建材、冶金等重污染工業(yè)企業(yè)又居多,所以面臨著嚴(yán)峻的環(huán)境保護(hù)任務(wù)。然而,鎮(zhèn)江市的環(huán)境審計工作由于各種原因并沒有真正的、有效的展開,更談不上對經(jīng)濟發(fā)展的貢獻(xiàn)。 本文通結(jié)合鎮(zhèn)江市工業(yè)經(jīng)濟發(fā)展相關(guān)情況,對鎮(zhèn)江市的環(huán)境審計工作在理論和實踐上作一些初步的探索,從而推動鎮(zhèn)江市環(huán)境審計的立法、環(huán)境審計規(guī)范的制定、環(huán)境審計的實踐等各項工作的開展,以便使環(huán)境審計能夠有效的發(fā)揮其應(yīng)有的作用,為鎮(zhèn)江市經(jīng)濟發(fā)展做出貢獻(xiàn)。
[Abstract]:The environment is the condition on which human beings depend for survival, and the quality of the environment directly affects the quality of human existence. In the late period of 20th century, the world economy showed a trend of accelerating development, the industrialization brought about the transitional consumption of resources and the deterioration of the environment. Ecological destruction and other problems have directly threatened the survival and development of mankind. Environmental and resource issues have become the focus of attention, and urgent demands are made to strengthen environmental management. Protecting the environment is a major event for the benefit of contemporary and future generations, It is also an effective measure to develop economy and realize prosperity. Environmental protection and economic development are inseparable, and the essence of audit lies in the supervision of economic activities. This makes it necessary for auditing to enter the field of environmental management. The purpose of carrying out environmental audit is to promote the implementation of national environmental policies, laws and regulations, strengthen the control of environmental risks, and improve the level of environmental work. In order to better protect natural resources and human living environment. China is a developing country. The Party Central Committee has put forward the national strategy of sustainable development, whose core is development, which requires the sustainable use of resources and environmental protection. To realize the harmonious development of economy and society. The environmental audit of our country is established and carried out step by step under the guidance of the national strategy of sustainable development. However, the environmental audit of our country has just started. The field involved is also basically in the audit evaluation of environmental protection funds, which is far behind the development of international environmental audit. There are still many obstacles in the practice of environmental audit in China, such as the environmental laws and regulations are not perfect enough; The norms of environmental auditing are almost blank; people's environmental awareness is still relatively weak. As far as Zhenjiang City is concerned, Zhenjiang City, as one of the important cities in southern Jiangsu, is also shouldering economic development. In particular, Zhenjiang is also a city with industry as its main pillar industry, such as electric power, building materials, metallurgy and other heavily polluting industrial enterprises. However, due to various reasons, the environmental audit work in Zhenjiang is not really, effectively carried out, let alone the contribution to economic development. Based on the relevant situation of Zhenjiang's industrial and economic development, this paper makes some preliminary exploration on the theory and practice of Zhenjiang's environmental audit work, thus promoting the legislation of Zhenjiang's environmental audit and the formulation of environmental audit norms. The practice of environmental audit is carried out so that environmental audit can play its due role effectively and contribute to the economic development of Zhenjiang.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.6;F427

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陸麗琴;區(qū)域性環(huán)境審計問題研究[D];蘭州商學(xué)院;2010年

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本文編號：1495807