摘要
随着经济的发展,人类的生存环境正受到严重的破坏,保护环境的呼声也越来越高,环境审计愈来愈重要。从环境审计的定义入手,总结了环境审计的特点,分别从政府、企业和民间审计机构三个方面,分析了我国实施环境审计的必要性,提出了开展环境审计的对策,展望了我国环境审计的未来。
With the rapid development of economy, the living environment is being destroyed by human beings. The voice of protecting the environment is higher and higher. The environmental auditing is more and more important. This article begins with the definition of the environmental auditing, sums up the characteristics of the environmental auditing in government,enterprise and the organization of the social auditing,discusses the necessity of environmental auditing in our country and puts forward some measures. In the end, We look into the future of our environmental auditing.
出处
《科技与管理》
2005年第2期78-80,共3页
Science-Technology and Management
关键词
环境审计
环境保护
环境管理
审计法
environment
environmental auditing
environment management theory
auditing theory
