本文選題：環(huán)境審計(jì) + 環(huán)境審計(jì)規(guī)范��； 參考：《哈爾濱工業(yè)大學(xué)》2008年碩士論文

【摘要】： 環(huán)境審計(jì)自產(chǎn)生以來,世界各國都在為其做著不懈的努力,特別是中國最近的大部制改革組建環(huán)境保護(hù)部不再保留國家環(huán)境保護(hù)總局,體現(xiàn)出國家對環(huán)境保護(hù)的重視。用于規(guī)范環(huán)境審計(jì)行為的環(huán)境審計(jì)準(zhǔn)則的研究也被提到議事日程上來,本文運(yùn)用規(guī)范研究的方法,按照環(huán)境審計(jì)規(guī)范的理論基礎(chǔ)、現(xiàn)狀分析、準(zhǔn)則化體系設(shè)計(jì)和未來發(fā)展趨勢的線路闡述了環(huán)境審計(jì)規(guī)范準(zhǔn)則化研究的相關(guān)問題。 緒論部分首先介紹中國環(huán)境審計(jì)規(guī)范準(zhǔn)則化的研究背景和意義,詳細(xì)闡述國內(nèi)外環(huán)境審計(jì)規(guī)范研究的現(xiàn)狀,并對現(xiàn)有的環(huán)境審計(jì)規(guī)范進(jìn)行分析,指出其主要成果和不足,提出環(huán)境審計(jì)規(guī)范準(zhǔn)則化的迫切需要。 論文第二部分介紹環(huán)境審計(jì)規(guī)范的相關(guān)基礎(chǔ)理論,具體包括環(huán)境審計(jì)規(guī)范的內(nèi)容和形式、中國審計(jì)準(zhǔn)則體系概況及其與環(huán)境審計(jì)準(zhǔn)則的關(guān)系、環(huán)境審計(jì)相關(guān)規(guī)范及其與環(huán)境審計(jì)準(zhǔn)則的關(guān)系;論文進(jìn)一步指出環(huán)境審計(jì)規(guī)范準(zhǔn)則化原則。 接下來,論文通過從中國環(huán)境審計(jì)規(guī)范制定、主要內(nèi)容及四個(gè)環(huán)境審計(jì)典型案例的分析,指出環(huán)境審計(jì)在制定、執(zhí)行主體、執(zhí)行方法、執(zhí)行效果方面存在的主要問題;并指出現(xiàn)階段中國環(huán)境審計(jì)規(guī)范準(zhǔn)則化的可行性。 在以上分析的基礎(chǔ)上,提出中國環(huán)境審計(jì)規(guī)范準(zhǔn)則化設(shè)想;首先指出環(huán)境審計(jì)規(guī)范準(zhǔn)則化基礎(chǔ)和總體構(gòu)想,并從環(huán)境審計(jì)一般準(zhǔn)則、執(zhí)行準(zhǔn)則、報(bào)告準(zhǔn)則三個(gè)方面對環(huán)境審計(jì)準(zhǔn)則框架進(jìn)行設(shè)計(jì);由于研究的局限性,隨著審計(jì)理論的發(fā)展,環(huán)境審計(jì)規(guī)范準(zhǔn)則體系將日趨完善,并向立體化和國際協(xié)調(diào)的發(fā)展方向。
[Abstract]:Since the generation of environmental auditing , all the countries of the world have made unremitting efforts , especially the recent reform and formation of the Ministry of Environment Protection in China , which embodies the importance attached by the State to the environmental protection . The research of environmental auditing standards used to regulate environmental auditing behavior is also mentioned on the agenda .



The introduction part firstly introduces the background and significance of the research background and significance of China ' s environmental auditing standard , expounds the current situation of environmental auditing standard research at home and abroad , and analyzes the existing environmental auditing standard , points out its main achievements and shortcomings , and puts forward the urgent need of environmental auditing standard .



The second part of this paper introduces the relevant basic theories of environmental auditing standards , including the contents and forms of environmental auditing standards , the general situation of China ' s auditing standards system and its relationship with environmental auditing standards , the relevant norms of environmental auditing and its relationship with environmental auditing standards , and further points out the principles of environmental auditing standards .



Then , through the analysis of the typical cases of environmental audit in China , this paper points out the main problems existing in the formulation , implementation , implementation and effect of environmental auditing , and points out the feasibility of the standardization of environmental auditing standards in China .



On the basis of the above analysis , the paper puts forward the guidelines for environmental auditing regulation in China , firstly points out the basic and general idea of environmental auditing standards , and designs the framework of environmental auditing standards from three aspects of environmental auditing general guidelines , implementation guidelines and reporting guidelines ; as the limitations of the research , with the development of the audit theory , the environmental auditing standard system will be improved , and the development direction of the three - dimensional and international coordination will be developed .

【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.6

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