摘要
随着经济发展,审计工作将从以财务审计为主导的传统审计,逐渐向以绩效审计为主导的现代审计过渡,在关注经济效益的同时,也更加关注生态效益。作为绩效审计的分支——环境绩效审计也将引起关注。首先对绩效审计、环境绩效审计的含义、目标、特点等作一介绍,然后分析了这2种审计的关系,最后就如何开展环境绩效审计进行了初步探讨。
With the development of economy, auditing will transit from traditional auditing concentrating on financial auditing to modern auditing, putting emphasis on performance auditing. It not only pays attention to economic benefits, but also to ecological bonefits. As the branch of performance auditing, we should also give attention to environmont perfonnauen auditing. This paper firstly conducts introductions on the contents, objectives and characteristics of performance auditing and environment performance auditing, then analyses the relationship between the two auditings and finally conducts discussions on how to develop environment performance auditing.
出处
《工业安全与环保》
北大核心
2009年第6期42-44,共3页
Industrial Safety and Environmental Protection
关键词
审计
环境绩效审计
效益
auditing environment perfonnauceanditing benefit
