基于镇江市工业经济发展的环境审计研究

发布时间：2018-02-08 15:53

本文关键词： 镇江市工业经济环境审计可持续发展　出处：《江苏大学》2007年硕士论文　论文类型：学位论文

【摘要】： 环境是人类赖以生存的条件,环境的好坏直接影响着人类生存的质量。进入20世纪后期,世界经济呈现出加速发展趋势,工业化带来的资源过渡性消耗、环境恶化、生态破坏等问题已直接威胁人类的生存与发展。环境资源问题成为人们关注的焦点,并迫切地要求加强环境管理。保护环境是一件造福当代,涉及子孙万代的大事,也是一项发展经济,实现繁荣的有效措施。环境保护与经济发展密不可分,而审计的本质在于对经济活动的监督,这就使得审计进入环境管理领域成为必然。开展环境审计是为了促进国家环境政策、法规的贯彻落实、加强环境风险的控制、提高环境工作水平,以便更好地保护自然资源和人类生存环境。我国是一个发展中国家,党中央提出了坚持可持续发展的国家战略,其核心是发展,要求在资源可持续利用和环境保护的前提下,实现经济和社会的和谐发展。我国的环境审计就是在可持续发展的国家战略指导下逐步建立并开展起来的。然而,我国的环境审计才刚刚起步,涉及的领域还基本在对环保资金的审计评价上,这与当今国际环境审计的发展状况相比是远远落后了。我国的环境审计在实践中还存在着许多障碍,比如环境法规还不够完善;环境审计的规范几乎是一片空白;人们的环境意识还比较薄弱等等。就镇江市而言,镇江市作为苏南的重要城市之一,也肩负着发展经济、实现可持续发展战略的重任。特别是镇江在着力建设生态城市的同时也是一个以工业作为主要经济支柱产业的城市,其中如电力、建材、冶金等重污染工业企业又居多,所以面临着严峻的环境保护任务。然而,镇江市的环境审计工作由于各种原因并没有真正的、有效的展开,更谈不上对经济发展的贡献。本文通结合镇江市工业经济发展相关情况,对镇江市的环境审计工作在理论和实践上作一些初步的探索,从而推动镇江市环境审计的立法、环境审计规范的制定、环境审计的实践等各项工作的开展,以便使环境审计能够有效的发挥其应有的作用,为镇江市经济发展做出贡献。
[Abstract]:The environment is the condition on which human beings depend for survival, and the quality of the environment directly affects the quality of human existence. In the late period of 20th century, the world economy showed a trend of accelerating development, the industrialization brought about the transitional consumption of resources and the deterioration of the environment. Ecological destruction and other problems have directly threatened the survival and development of mankind. Environmental and resource issues have become the focus of attention, and urgent demands are made to strengthen environmental management. Protecting the environment is a major event for the benefit of contemporary and future generations, It is also an effective measure to develop economy and realize prosperity. Environmental protection and economic development are inseparable, and the essence of audit lies in the supervision of economic activities. This makes it necessary for auditing to enter the field of environmental management. The purpose of carrying out environmental audit is to promote the implementation of national environmental policies, laws and regulations, strengthen the control of environmental risks, and improve the level of environmental work. In order to better protect natural resources and human living environment. China is a developing country. The Party Central Committee has put forward the national strategy of sustainable development, whose core is development, which requires the sustainable use of resources and environmental protection. To realize the harmonious development of economy and society. The environmental audit of our country is established and carried out step by step under the guidance of the national strategy of sustainable development. However, the environmental audit of our country has just started. The field involved is also basically in the audit evaluation of environmental protection funds, which is far behind the development of international environmental audit. There are still many obstacles in the practice of environmental audit in China, such as the environmental laws and regulations are not perfect enough; The norms of environmental auditing are almost blank; people's environmental awareness is still relatively weak. As far as Zhenjiang City is concerned, Zhenjiang City, as one of the important cities in southern Jiangsu, is also shouldering economic development. In particular, Zhenjiang is also a city with industry as its main pillar industry, such as electric power, building materials, metallurgy and other heavily polluting industrial enterprises. However, due to various reasons, the environmental audit work in Zhenjiang is not really, effectively carried out, let alone the contribution to economic development. Based on the relevant situation of Zhenjiang's industrial and economic development, this paper makes some preliminary exploration on the theory and practice of Zhenjiang's environmental audit work, thus promoting the legislation of Zhenjiang's environmental audit and the formulation of environmental audit norms. The practice of environmental audit is carried out so that environmental audit can play its due role effectively and contribute to the economic development of Zhenjiang.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6;F427

【引证文献】