我国环境审计准则问题思考

发布时间：2018-10-25 15:15

【摘要】： 随着世界各国环境问题的日益突出，可持续发展已成为各国经济发展的首选战略，而环境审计正是在此基础上产生和发展起来的一种适应于21世纪世界经济发展潮流的一种全新的审计模式。笔者通过查阅大量的国外审计研究机构的相关研究资料以及参考国内众多学者关于环境审计课题的研究成果，在随同北京市审计局农林环保分局环境审计小组和审计科研所环境审计课题组实践和调研的基础上，完成了本文的写作。本文主要针对的问题是：目前由于我国环境审计准则的缺失，造成了我国环境审计实务难以有效开展。故笔者力图在以下两个方面有所突破：一是希望通过对环境审计及环境审计准则进行理论分析，从理论角度建立一个环境审计准则的框架。二是通过介绍和分析国际上已有的环境审计准则并结合我国具体国情，来设计我国环境审计准则。文章共分四个部分，以下是对每个部分的简单介绍：第一部分，笔者从一国经济发展中出现的环境问题及其解决手段入手，从理论上来分析环境审计在一国经济发展中的重要性和紧迫性。接着根据当前我国环境审计的现状提出环境审计准则的作用及研究它的重要性。该部分旨在引入本文所要论述的核心问题。第二部分，从一般的审计准则概念出发，来论述把握环境审计准则的要点和环境审计准则应该具有的特点，在此基础上，笔者对国际上已有的三个环境审计准则的特点及其缺陷作了介绍，然后分析了国内一些学者的相关观点以及我国国家标准中有关环境审计准则的部分内容。该部分目的是为解决本文提出的问题提供一个参考依据。第三部分，在我国现有的审计准则体系的基础上，理清审计准则和环境审计准则的相互关系，经过对环境审计准则基本假设的分析，提出笔者对我国环境审计准则的一些建议。该部分内容目的是为我国环境审计准则的具体设计提供一个理论基础。第四部分，，笔者首先提出构建我国环境审计准则框架的原则，然后根据我国现有审计准则对环境审计业务的规范，提出构建我国环境审计准则的着眼点，最后在此基础上，提出本人对我国环境审计准则框架的设计。
[Abstract]:With the increasingly prominent environmental problems in the world, sustainable development has become the preferred strategy for the economic development of all countries. On the basis of this, the environmental audit is a new auditing mode which adapts to the development trend of the world economy in the 21 ~ (st) century. By consulting a large number of relevant research materials of foreign audit research institutions and referring to the research results of many domestic scholars on environmental audit topics, On the basis of the practice and investigation of the environmental audit group of Beijing Audit Bureau of Agriculture, Forestry and Environmental Protection Branch and the Institute of Audit Science and Research, this paper has completed the writing of this paper. This paper aims at the following problems: due to the lack of environmental auditing standards in China, it is difficult to carry out environmental audit practice effectively. Therefore, the author tries to make some breakthroughs in the following two aspects: first, the author hopes to establish a framework of environmental auditing standards from the theoretical point of view through the theoretical analysis of environmental auditing and environmental auditing standards. Secondly, by introducing and analyzing the existing international environmental auditing standards and combining the specific conditions of our country, we design the environmental auditing standards of our country. The article is divided into four parts, the following is a brief introduction to each part: the first part, Starting with the environmental problems and their solutions in a country's economic development, the author theoretically analyzes the importance and urgency of environmental auditing in a country's economic development. Then, according to the current situation of environmental audit in China, this paper puts forward the role of environmental auditing standards and the importance of studying them. This part aims to introduce the core issues to be discussed in this paper. The second part, starting from the general concept of auditing standards, discusses the main points of environmental auditing standards and the characteristics of environmental auditing standards, and on this basis, The author introduces the characteristics and defects of the three environmental auditing standards in the world, and then analyzes the relevant viewpoints of some domestic scholars and some contents of the environmental auditing standards in China's national standards. The purpose of this part is to provide a reference for solving the problems raised in this paper. The third part, on the basis of the existing auditing standards system in China, clarifies the relationship between the auditing standards and the environmental auditing standards. After analyzing the basic assumptions of the environmental audit standards, the author puts forward some suggestions on the environmental auditing standards of our country. The purpose of this part is to provide a theoretical basis for the design of environmental auditing standards in China. In the fourth part, the author first puts forward the principles of constructing the framework of environmental auditing standards in our country, and then, according to the existing auditing standards of our country, the author puts forward the starting point of constructing the environmental auditing standards of our country. Finally, on this basis, the author puts forward the key points of constructing the environmental auditing standards of our country. This paper puts forward the design of our country's environmental auditing standard frame.
【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】：F239.0

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