我国国家环境审计的基本构想

发布时间：2018-05-24 14:00

本文选题：国家环境审计 + 现状　；参考：《中国海洋大学》2003年硕士论文

【摘要】： 环境审计最早产生于上个世纪70年代初西方发达国家的企业内部，后在西方国家审计中逐渐占据重要位置。目前，我国国家环境审计的理论研究和实践工作刚刚起步，尚处于探索阶段，与西方发达国家有较大的差距。对于国家环境审计的发展，我们尚未提出全面整体的考虑和构想。在这种背景下，本文通过对国家环境审计的现状分析，提出对我国国家环境审计的基本构想，旨在进一步推动我国国家环境审计的理论研究和实践工作。本文包括四个部分。第一部分论述了国家环境审计的产生。本部分从国家环境审计产生的背景入手，分析了环境审计与国家可持续发展的关系以及环境审计在国家审计的地位；然后阐述了环境审计产生的必然性和实施环境审计的可行性；最后阐述了环境审计的重大意义。第二部分阐述了国家环境审计的现状。本部分首先介绍了国外企业环境审计的现状，然后重点分析了国外典型国家及最高审计机关国际组织环境审计的现状，并对其进行了简单的评价，最后分析了我国国家环境审计取得的成绩和存在的不足。第三部分从环境审计的外部因素和内部因素两个方面剖析了我国与西方国家环境审计存在差距的原因。其中，，环境问题、环境管理及环保意识背景的差异构成了中西方国家环境审计产生差距的外部因素；审计体制的不同和国家审计所受的政治、经济、法律、科技、社会、文化教育等环境的差异构成了中西方国家环境审计产生差距的内部因素。第四部分提出了我国国家环境审计的基本构想。本部分首先分析了我国国家环境审计面临的挑战和机遇，然后提出了我国国家环境审计的构想。笔者对国家环境审计的构想分为两个部分。第一部分是我国国家环境审计的近期构想。其工作原则是立足现实，利用优势，打好基础，稳步推进；工作目标是积累环境财务、合规审计的经验，熟练掌握环境审计的方法和程序，促进国家环保工作的积极开展，为环境绩效审计等更深层次的工作打好基础，环境审计工作力争取得阶段性成果，处于亚洲国家环境审计发展的前列；具体工作是夯实基础性工作、确定环境审计工作重点、规范环境审计实务工作。第二部分是我国国家环境审计的中长期构想。其工作目标是为国家的可持续发展做出更大的贡献，力争环境审计的理论研究和实践工作处于世界最高审计机关的前列；具体工作是继续开展环境审计的立法工作、推行广义的环境审计、建立和完善环境审计标准、大力开展事先环境审计、开展国际联合环境审计等。
[Abstract]:Environmental auditing originated at the beginning of 1970s in the western developed countries, and gradually occupied an important position in the western countries. At present, the theoretical research and practical work of national environmental audit in China is just beginning, is still in the exploratory stage, and there is a big gap with the western developed countries. For the development of national environmental audit, we have not yet put forward the overall consideration and concept. Under this background, through the analysis of the current situation of the national environmental audit, this paper puts forward the basic conception of the national environmental audit of our country, in order to further promote the theoretical research and practical work of the national environmental audit of our country. This paper includes four parts. The first part discusses the emergence of national environmental audit. Starting with the background of national environmental audit, this part analyzes the relationship between environmental audit and national sustainable development and the position of environmental audit in national audit. Then it expounds the inevitability of the environmental audit and the feasibility of implementing the environmental audit, and finally expounds the great significance of the environmental audit. The second part expounds the current situation of national environmental audit. This part first introduces the current situation of environmental audit in foreign enterprises, and then analyzes the current situation of environmental audit in typical foreign countries and international organizations of supreme audit institutions, and makes a simple evaluation of it. Finally, the achievements and shortcomings of China's national environmental audit are analyzed. The third part analyzes the reasons for the gap between China and western countries in terms of external and internal factors. Among them, the differences in environmental issues, environmental management and environmental awareness background constitute the external factors that lead to the gap between environmental audit in China and Western countries, the differences in audit system and the political, economic, legal, scientific and technological, social, economic, legal, scientific and technological aspects of national audit. The differences of environment, such as culture and education, constitute the internal factors of the gap between Chinese and western countries. The fourth part puts forward the basic conception of China's national environmental audit. This part first analyzes the challenges and opportunities of China's national environmental audit, and then puts forward the concept of China's national environmental audit. The author's conception of national environmental audit is divided into two parts. The first part is the short-term conception of China's national environmental audit. Its working principle is to base itself on reality, to make good use of its advantages, to lay a good foundation, and to advance steadily; its goal is to accumulate experience in environmental finance and compliance auditing, to master the methods and procedures of environmental audit skillfully, and to promote the positive development of national environmental protection work. Laying a good foundation for further work such as environmental performance audit, which strives to achieve phased results and is at the forefront of the development of environmental audit in Asian countries; the specific work is to consolidate the basic work and determine the key points of environmental audit work. To standardize the practice of environmental auditing. The second part is the medium-and long-term conception of our national environmental audit. The objective of its work is to make greater contributions to the sustainable development of the country, and to strive for the theoretical research and practical work of environmental auditing to be at the forefront of the world's highest audit institutions; the specific work is to continue the legislative work on environmental audit. Carry out the generalized environmental audit, establish and perfect the environmental audit standard, vigorously carry out the prior environmental audit, carry out the international joint environmental audit and so on.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.6

【相似文献】