房地产交易审计研究

发布时间：2018-04-10 19:19

本文选题：房地产交易审计 + 污染土地　；参考：《天津财经学院》2003年硕士论文

【摘要】： 环境审计是在20世纪70年代兴起的一种对社会各类组织或某一区域的环境状况和环境行为进行评价的环境管理工具。随着环境审计实施范围的不断拓展，出现了多种类型的环境审计。按审计对象的不同，环境审计主要可分为房地产交易审计（PTA或CLA）、清洁生产审计（CPA）和环境管理体系审计（EMSA）。房地产交易审计的对象是房地产，它是在房地产交易前对所有权发生转移的财产即房地产进行环境负债的评价，或由于其它经济或社会原因需要对房地产进行环境负债的评价；清洁生产审计的对象是整个产品生产过程，，它是生命周期评估的延伸，是进行其他环境审计的技术基础；而环境管理体系审计针对的是企业的环境管理体系，它是其他环境审计实施成果能够延续的保证。其中，房地产交易审计是开展其它环境审计的起点和基础条件，对于环境审计的发展有着重大意义。由于土地是国民经济和社会发展的重要资源，是生态系统的重要组成要素，而目前很多环境问题都突出地表现在土地上，特别是工业污染所导致的土地污染，从而也成为全球资源枯竭和生态破坏的主要根源之一，因而进行房地产交易审计，有效地治理工业污染，是实现经济和环境协调持续发展的重要手段。而目前我国的房地产交易审计与西方主要发达国家相比无论在观念和立法上，还是在污染土地审计的理论、方法和实务上都存在很大的差距。鉴于此，笔者选择了“房地产交易审计研究”作为论文选题，以期从这一层面对房地产交易审计在实践中开始专项实施作初步探讨，并在此基础上针对我国国情提出建议。基于上述考虑，论文主体部分基本结构如下（见图0.1：论文框架）：第一部分：房地产交易审计背景及其理论的提出。第二部分：房地产交易审计的实施。按照3W1H模式，详细阐述如何实施第一阶段和第二阶段房地产交易审计；系统提出第三阶段和第四阶段房地产交易审计的程序和框架；本部份最后，对三大审计进行总体性和分阶段性比较研究。第三部分：介绍了国外房地产交易审计的理论和实践，并指出了各国实施房地产交易审计理论和实践之间的差异。第四部分：国内房地产交易审计的发展情况及其建议。论文结尾指出对将来研究的建议。
[Abstract]:Environmental audit is a kind of environmental management tool which is emerging in the 1970s to evaluate the environmental conditions and behaviors of various social organizations or a certain region.With the continuous expansion of the scope of environmental audit, there are many kinds of environmental audit.According to the different audit objects, the environmental audit can be divided into PTA or Cleaner production audit and EMSAA audit.The object of real estate transaction audit is real estate, which is to evaluate the environmental liabilities of the property that the ownership is transferred before the real estate transaction, or to evaluate the environmental liabilities of the real estate because of other economic or social reasons.The object of cleaner production audit is the whole product production process, which is the extension of life cycle assessment and the technical basis of other environmental audits, while the audit of environmental management system is aimed at the environmental management system of enterprises.It is the guarantee that other environmental audit implementation results can be continued.Among them, real estate transaction audit is the starting point and basic condition of other environmental audit, which is of great significance to the development of environmental audit.As land is an important resource for national economic and social development and an important component of an ecosystem, many environmental problems are highlighted on the land, especially the land pollution caused by industrial pollution.As a result, it has become one of the main sources of global resource depletion and ecological destruction. Therefore, it is an important means to realize the coordinated and sustainable development of economy and environment by auditing real estate transactions and effectively controlling industrial pollution.At present, there is a big gap between the theory, method and practice of the audit of real estate transaction in our country compared with the main developed countries in the west, not only in concept and legislation, but also in the theory, method and practice of the audit of polluted land.In view of this, the author chooses "the real estate transaction audit research" as the thesis topic, in order to make the preliminary discussion from this aspect to the real estate transaction audit to begin the special implementation in the practice, and puts forward the suggestion according to our country's national conditions on this basis.Based on the above considerations, the basic structure of the main body of the paper is as follows (see figure 0.1: paper framework:The first part: the background and theory of real estate transaction audit.The second part: the implementation of real estate transaction audit.According to the 3W1H model, how to carry out the first and second stages of real estate transaction audit is described in detail; the procedures and framework of the third and fourth phases of real estate transaction audit are proposed systematically; the final part of this part,This paper makes a comparative study of the three major audits in terms of their totality and stages.The third part introduces the theory and practice of foreign real estate transaction audit, and points out the differences between the theory and practice of real estate transaction audit in various countries.The fourth part: the development of domestic real estate transaction audit and its suggestions.The paper concludes with suggestions for future research.
【学位授予单位】：天津财经学院
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.6

【引证文献】