【摘要】：統(tǒng)計分析與規(guī)范研究相結(jié)合,甄選發(fā)表于2010—2015年間的687篇環(huán)境審計論文作為樣本,按論文發(fā)表年度、來源期刊類型、研究內(nèi)容與方法進(jìn)行歸類分析,在此基礎(chǔ)上對近五年我國環(huán)境審計研究狀況進(jìn)行梳理與總結(jié)。結(jié)果表明,我國環(huán)境審計研究近年發(fā)展迅速,基本理論研究內(nèi)容豐富,環(huán)境審計研究地域特征明顯,眾學(xué)者注重環(huán)境審計的跨專業(yè)多學(xué)科交叉,同時對國際經(jīng)驗的分析研究熱情不減。此外,領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計成為熱點新命題。為了進(jìn)一步深化環(huán)境審計研究,文章提出未來研究應(yīng)探索構(gòu)建創(chuàng)新型環(huán)境審計理論體系,加強對環(huán)境審計評價體系研究,深入研究環(huán)境審計法律制度體系,不斷加大對民間審計和企業(yè)內(nèi)部審計的關(guān)注力度,并進(jìn)一步促進(jìn)環(huán)境審計跨專業(yè)多學(xué)科交叉融合。
[Abstract]:Combined with statistical analysis and normative research, 687 environmental audit papers published between 2010 and 2015 were selected as a sample, classified and analyzed according to the published year, source journal type, research contents and methods. On this basis, the recent five years of environmental audit research in China were combed and summarized. The results show that the environmental audit research in China has developed rapidly in recent years, the basic theoretical research contents are rich, the regional characteristics of environmental audit research are obvious, and many scholars pay attention to the interdisciplinary and multidisciplinary research of environmental audit. At the same time, the analysis of international experience is not reduced enthusiasm. In addition, the leading cadres natural resources assets audit has become a new hot topic. In order to further deepen the research of environmental audit, this paper puts forward that the future research should explore the construction of innovative environmental audit theory system, strengthen the research of environmental audit evaluation system, and deeply study the legal system of environmental audit. We should pay more attention to civil audit and enterprise internal audit, and further promote the cross-disciplinary integration of environmental audit.
【作者單位】： 湖北工業(yè)大學(xué)經(jīng)濟與管理學(xué)院;
【基金】：湖北省軟科學(xué)研究項目“低碳經(jīng)濟目標(biāo)導(dǎo)向下環(huán)境審計研究”(2015BDF043) 湖北工業(yè)大學(xué)區(qū)域產(chǎn)業(yè)生態(tài)發(fā)展協(xié)同創(chuàng)新中心資助項目
【分類號】：F239.6

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本文編號：2123644