环境审计准则研究

发布时间：2018-07-31 20:21

【摘要】： 环境审计自产生以来，，世界各国都在为其做着不懈的努力，用于规范环境审计行为的环境审计准则的研究也被提到议事日程上来。本文运用了规范研究的方法，按照环境审计准则的现状分析、理论基础、准则体系设计和未来发展趋势的线路，由近到远、由基础到应用，层层推进的阐述了环境审计准则研究的相关问题，以期为环境审计准则的发展尽微薄之力。在环境审计准则的研究现状部分，重点介绍了国际化标准组织制定的，我国已等同国家标准正式发布的三个环境审核指南(通用原则、审核程序和审核员要求)、国际注册环境审计师委员会发布的《注册环境审计师实务准则》和我国学者在环境审计准则研究方面所做出的努力。并对现有的研究成果进行分析，在肯定成绩的同时，指出现有的环境审计准则研究存在的不足。针对现状的不足，本文继而阐述了环境审计准则的基础内容。从审计准则的涵义入手，界定了环境审计准则的概念，即环境审计准则是由权威机构制定或认可的，用以明确环境审计主体资格、指导环境审计人员工作和评价环境审计工作质量的专业规范。为了加强对环境审计准则涵义的理解，本文对环境审计准则进行了经济学上的分析。同时，分析了环境审计准则制定的必要性和可能性，并对环境审计准则的理论基础加以探讨。在对环境审计准则的基础问题加以明确后，本文对环境审计准则体系提出基本构想，在对现有准则体系进行评述的基础上，对基本构想进行了简单的解释。在本文的第四部分，针对环境审计准则体系的构想，对环境审计准则的要素构成做了相关探讨。指出要构建一个切实可行的环境审计准则体系，应以研究环境审计准则的基本要素为基础，因为它是环境审计实务的核心理论和环境审计理论的重要组成部分，是环境审计准则、环境审计理论和环境审计实务三者的结合点。准则设计的相关问题中，本文首先明确了环境审计准则的设计应坚持的原则和应处理好的关系。基于上一部分的分析并考虑到各种关系的处理，本文提出环境审计准则的设计应把握好的重要内容。最后，我们对环境审计准则的发展趋势进行展望，指出环境审计准则将从深度和广度上不断完善和拓展，环境审计准则的制定主体将趋于多元化和国际协调。它在向规范化、科学化、国际化、现代化方向迈进的过程中，必将为经济建设做出更大的贡献。
[Abstract]:Since the emergence of environmental audit, all countries in the world are making unremitting efforts for it, and the research of environmental auditing standards used to standardize the behavior of environmental auditing has also been put on the agenda. This paper uses the normative research method, according to the current situation analysis, the theoretical basis, the standard system design and the future development trend of the environmental audit standard, from near to far, from foundation to application, In order to contribute to the development of environmental auditing standards, this paper expounds the related problems of environmental auditing standards. In the part of the research status of environmental auditing standards, the paper mainly introduces the three environmental audit guidelines (general principles) that have been officially issued by the international standard organization and have been issued by China. Audit procedures and auditors' requirements), the practice Standards for registered Environmental auditors issued by the Committee of International registered Environmental auditors and the efforts made by Chinese scholars in the research of environmental auditing standards. At the same time, it points out the shortcomings of the research on environmental auditing standards. In view of the deficiency of the present situation, this paper then expounds the basic content of the environmental audit standard. Starting with the meaning of auditing standards, this paper defines the concept of environmental auditing standards, that is, environmental auditing standards are formulated or approved by authoritative organizations, which are used to define the qualification of environmental audit subjects. Professional norms for guiding the work of environmental auditors and evaluating the quality of environmental audit work. In order to strengthen the understanding of the meaning of environmental auditing standards, this paper makes an economic analysis of environmental auditing standards. At the same time, the necessity and possibility of setting environmental auditing standards are analyzed, and the theoretical basis of environmental auditing standards is discussed. After clarifying the basic problems of the environmental auditing standards, this paper puts forward the basic ideas of the environmental auditing standards system, and gives a simple explanation of the basic ideas on the basis of the comments on the existing standards system. In the fourth part of this paper, the key elements of environmental auditing standards are discussed according to the conception of environmental auditing standards system. It is pointed out that in order to construct a feasible system of environmental auditing standards, we should study the basic elements of environmental auditing standards, because it is an important part of the core theory of environmental auditing practice and the theory of environmental audit. It is the combination of environmental auditing standard, environmental audit theory and environmental audit practice. Among the related problems in the standard design, this paper firstly clarifies the principle and the relationship that should be handled well in the design of the environmental audit standard. Based on the analysis in the previous part and the handling of various relationships, this paper puts forward that the design of environmental auditing standards should grasp the important content. Finally, we look forward to the development trend of environmental auditing standards, and point out that environmental auditing standards will be continuously improved and expanded in depth and breadth, and the main body of environmental auditing standards will tend to be diversified and internationally coordinated. In the process of standardization, science, internationalization and modernization, it will make greater contribution to economic construction.
【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

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