摘要
当前,环境问题已经逐渐超越国界成为一个全球性的问题,世界各国对于环境相关的财务问题尤其是环境会计和环境审计越来越重视,而环境绩效审计是环境审计的重要方面和发展趋势。为了对环境绩效审计研究的发展轨迹与现状得到一个全面、准确的认识,文章在掌握了国内大量相关资料的基础上,运用规范研究方法,对环境绩效审计研究所涉及的定义、内容和方法进行了简要地总结和评价,并对未来的环境绩效审计研究提出了相应的建议,以期丰富我国的环境绩效审计理论。
Environmental problems have became global issus nowadays.Many countries have noticed the im-portance of environment related financial issue,especially the environmental accounting and aud iting.Howev-er environmental performance aud iting is the significant aspect and development trend of environmental auditing.In order to gain a comprehensive and precise understand ing about the development focus and current situ-ation about environmental performance aud iting research,on the basis of vast national relative infrmation,this paper presents brief summary and evaluation of environmental performance aud iting research related defini-tion,content and method by normative research methodology.Moreover,relevant suggestion of future environmental performance aud iting research has been proposed in the hope of enriching environmental performance aud iting theory in China.
出处
《郑州航空工业管理学院学报》
2011年第1期125-129,共5页
Journal of Zhengzhou University of Aeronautics
基金
兰州商学院科研项目(0909035)
关键词
环境保护
环境审计
环境绩效审计
enviromnent protection
environmental performance auditing
countermeasure
