环境审计内容研究—兼论环境审计定义

发布时间：2018-06-04 12:29

本文选题：环境审计 + 定义　；参考：《首都经济贸易大学》2003年硕士论文

【摘要】： 保护环境是功在当代、利在千秋的大事。审计要在保护环境，实现经济、社会、资源可持续发展的伟大事业中有所作为。环境审计正是适应这一需要而产生的。由于环境审计产生时间较短，尤其是对我国来说，更是一个全新的课题。为了加深对环境审计的理解和认识，以便更好地指导实践，促进环境审计工作的进一步开展，许多机构和学者进行了大量的研究，实践中也进行了不少探索。但目前尚未形成一套公认的、适合我国实际的环境审计理论，，大家见仁见智，提出了许多观点和主张。本文主要从环境审计不同主体出发，对环境审计包括的内容尤其是国家环境审计的内容进行了探讨，并且对环境审计的定义提出了自己的见解。对于环境审计定义，作者在对国内外现有的主要观点进行分析的基础上，提出环境审计是指“审计组织依法对被审单位的环境保护制度(政策)的科学性、合理性和履行情况的真实性、合法性和有效性进行审查和评价，借以实现可持续发展的一种独立的监督活动。”对于环境审计内容，作者分别国家环境审计、内部环境审计和社会环境审计三种环境审计主体对他们工作的内容进行了论述。由于环境保护工作的综合性强，国家环境审计应该在环境审计工作中起主导作用。作者详细地对国家环境审计的内容作了探讨。作者认为，国家环境审计应该包括：环境政策法规审计(具体包括环境政策法规本身和环境政策法规的执行审计)、非环境政策法规对环境的影响审计、环境规划及非环境规划审计、环境管理体系审计、环境保护资金审计、环保投资项目和建设项目审计等内容。针对每一项内容，作者充分论证了应该归入国家环境审计的理由以及就应该围绕哪些方面开展工作的问题提出了见解。鉴于内部环境审计和社会环境审计在我国尚未开展，有关的研究也较少，作者仅对内部环境审计和社会环境审计的内容提供了一些思路，如内部环境审计应该包括合规性审计、污染预防审计、产品审计、财产使用审计、制造、贮存和处置审计、环境负债审计、环境管理系统审计和环境项目成本效益审计等内容，而环境系统审计、环境报告审计和对企业环境责任报告的审计应纳入社会环境审计的内容。
[Abstract]:The protection of the environment is a great event in the present time. The audit should make a difference in the great cause of protecting the environment and realizing the sustainable development of the economy, society and resources. The environmental audit has come into being in order to adapt to this need. The understanding and understanding of environmental audit in order to better guide practice and promote the further development of environmental audit work, many institutions and scholars have carried out a lot of research, and a lot of exploration has been carried out in practice. But at present, there has not been a set of universally recognized theory of environmental auditing suitable for our country. Many views have been put forward and many views have been put forward. Point and claim.
This paper, starting from the different subjects of environmental audit, discusses the contents of environmental audit, especially the content of national environmental audit, and puts forward its own views on the definition of environmental audit.
On the basis of the definition of environmental audit, the author, based on the analysis of the existing main views at home and abroad, puts forward that environmental audit refers to the fact that the audit organization is in accordance with the law to examine and evaluate the authenticity, legitimacy and effectiveness of the environmental protection system (Policy) of the audited unit in accordance with the law, and to realize the sustainable development of the audit organization. The content of the three environmental audit subjects of the national environmental audit, the internal environment audit and the social environment audit are discussed. The national environmental audit should play a leading role in the environmental audit work because of the comprehensive and strong environmental protection work. The author discusses in detail the content of national environmental audit. The author believes that the national environmental audit should include environmental policy and regulations audit (including environmental policies and regulations themselves and the implementation audits of environmental policies and regulations), environmental impacts, environmental planning and non environmental planning audits, environmental management, and environmental management. System audit, environmental protection fund audit, environmental investment project and construction project audit, and so on. In view of each content, the author fully demonstrates the reasons that should be attributed to the national environmental audit and the problems that should be carried out around it. In view of the internal environmental audit and the social environment audit in China There are few related studies. The author only provides some ideas for internal environmental audit and social environment audit, such as internal environmental audits, such as compliance audit, pollution prevention audit, product audit, property use audit, manufacturing, storage and disposal, environmental liability audit, environmental management system audit and environmental items. Cost effectiveness audit and other contents. Environmental system audit, environmental report audit and audit of corporate environmental responsibility report should be included in the contents of social environmental audit.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239

【引证文献】