摘要
《从环境视角进行审计活动的指南》的启示:不同类型环境审计的客观基础是环境审计研究的起点;正确处理环境审计与环境监管及常规审计的关系;环境绩效审计的研究方向。
On the basis of construing the Guide, this paper throws light on the following problems; the external base of different types on environment auditing being the starting - point of theory research, properly handling the relationship between environmental auditing, environmental management and regular auditing, the research tendency on environmental effectiveness auditing.
出处
《审计与经济研究》
北大核心
2003年第4期28-31,共4页
Journal of Audit & Economics
基金
全国审计科研"十五"规划课题:环境审计研究及政策建议(SJA2002-0005)的阶段成果
