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对乡村旅游业实施生态审计的问题与对策 被引量:6

Problems and Countermeasures to Implementing Ecological Auditing on Chinese Rural Tourism Development
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摘要 在生态环境视角下研究我国乡村旅游发展的相关问题,是在推进乡村旅游建设过程中,实现生态环境与经济发展相协调,最终实现可持续发展的根本要求。文章在阐述生态审计的基本内涵基础上,对生态审计反映出的现阶段我国乡村旅游发展中存在的审计理论不完善、审计主体单一、审计相关法律不健全及审计人才匮乏等突出问题进行研究,并以此提出生态审计视角下推进乡村旅游发展的具体策略,以期促进我国乡村旅游的生态可持续发展。 To research the problems related to the development of rural tourism in China from the perspective of eco logical environment is the fundamental requirement for coordinating the ecological environment and economic develop ment as well as realizing the sustainable development. On the basis of the basic connotation of ecological audit, the article studies the problems in the current stage of rural tourism development in China, which reflect the imperfect audit theory, the single audit subject, the imperfect audit laws and the lack of the audit talent. On this basis, specific strategies are put forward from the perspective of ecological audit to promote rural tourism development, and to achieve the sustainable development of rural tourism in China.
作者 崔林 CUI Lin(Xi'an University,Xi'an,Shaanxi 710065,China)
机构地区 西安文理学院
出处 《长沙理工大学学报(社会科学版)》 2018年第4期123-126,共4页 Journal of Changsha University of Science and Technology:Social Science
基金 国家社科基金西部项目(16XGL008) 西安市社科基金项目(2018ZDZT06) 西安市社科基金项目(2018ZDZT02)
关键词 生态审计 乡村旅游 策略探索 ecological auditing rural tourism strategy exploration
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