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本 科 毕 业 论 文
题 目 环境审计的研究
学 院
专 业 财 务 管 理
班 级
学 号
学生姓名
指导教师
摘 要
随着社会不断的发展,人类不断带来丰富与繁荣社会物质和精神文明。也带来了日益严重的环境破坏,危及可持续发展我国环境审计还处于起步阶段,加之立法不够完善、民间审计介入力度不够、审计内容较为单一等问题突出,有必要从法制建设、加强环境审计绩效研究等方面加以提高。关键词:Abstract
As society continues to develop, human beings have brought unprecedented social and material and spiritual wealth and prosperity. However, it also brings the increasingly serious environmental damage and endanger sustainable development. In order to make economic development and resources, and environment in harmony to achieve a virtuous cycle, environmental auditing as an integrated economic supervision of the audit, should be active in the field of the environment play a role, so to strengthen the environmental audit. Generated due to environmental audits than other audit time is short, for our country, is a new subject, as compared with the rapid economic development, the environmental audit to lag a bit. Our envir- onmental audit is still in the initial stage, combined with legislation is not perfect, inadequate involvement of civil audit, audit issues such as the content of the more prominent one, it is necessary from the legal system, strengthening of environmental auditing to improve the performance of research in the field. In order to deepen understanding and awareness of environmental auditing, to better guide practice and promote sustainable development of society, economic globalization on the environment in the analysis of audit issues and the study has important practical significance.
In this paper, the environment in accordance with national audit of the relevant academic theory, starting from the concept of environmental auditing, envir- onme
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