我国注册会计师环境审计地位及审计模式研究

发布时间：2018-03-11 10:08

本文选题：注册会计师　切入点：环境审计　出处：《山东大学》2007年硕士论文　论文类型：学位论文

【摘要】： 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。随着我国环境保护工作的不断深入、环保资金投入的不断加大，以及环境管理领域的不断拓宽，不断改革和完善环境管理手段和方法才能更好地适应经济现代化过程中环境管理发展的需要。为了使环境质量得到改善，政府制定了一系列环境保护政策，并投入大量的人力、物力、财力，，客观上要求必须强化环保投资的监督机制，以提高环保投资效益，促进环保事业的健康发展，确保环境管理措施的有效实施。环境审计正是在此背景下产生的一种新的环境管理手段，它作为一项加强环境保护与经济发展相协调的新机制，为各方面环境信息的需求者提供系统的、确定的、周期性的和客观的鉴证意见，在环境管理方面发挥监督作用。环境问题的出现催生了环境审计，在新的审计环境中，不同的审计主体扮演着各自不同的角色。随着社会公众对环境信息的需求，注册会计师应成为未来环境审计的主导。从目前来看，我国关于环境审计的理论和实践的研究相对落后。本文主要针对注册会计师环境审计的一些相关问题加以研究。这主要是因为一方面现阶段，注册会计师环境理论处于探讨阶段，独立环境审计的推动力空缺；另一方面，注册会计师在未来的环境审计主体体系中应起非常重要的作用。因此，研究注册会计师在条件成熟时如何开展环境审计以及在现阶段如何参与环境审计具有非常重要的意义。基于以上认识，本文从四部分对这一问题进行了分析。首先分析了环境审计的研究背景、研究动机；第二部分主要对环境审计的概念、特征及理论结构进行分析；第三部分对注册会计师的地位研究进行了阐述，包括国内外的环境审计监督体系的分析评价、开展注册会计师环境审计的必要性和可行性；第四部分论述了注册会计师开展环境审计运作模式。
[Abstract]:Environmental protection and economic development are inseparable, and the essence of audit is the supervision of economic activities, which makes it inevitable for audit to enter the field of environmental management. With the increasing investment in environmental protection funds and the widening of the field of environmental management, Only by constantly reforming and perfecting environmental management tools and methods can we better meet the needs of the development of environmental management in the process of economic modernization. In order to improve the quality of the environment, the government has formulated a series of environmental protection policies and invested a great deal of manpower. Material resources, financial resources and objective requirements must strengthen the supervision mechanism of environmental protection investment in order to improve the efficiency of environmental protection investment and promote the healthy development of environmental protection undertakings. Ensuring the effective implementation of environmental management measures. It is in this context that environmental auditing has emerged as a new environmental management tool as a new mechanism to enhance coordination between environmental protection and economic development, To provide systematic, deterministic, periodic and objective forensic advice for all aspects of environmental information demand, and to play a supervisory role in environmental management. The emergence of environmental problems has given birth to environmental auditing. In the new audit environment, different auditors play different roles. With the public demand for environmental information, certified public accountants should become the dominant role of environmental auditing in the future. At present, the research on the theory and practice of environmental audit in China is relatively backward. This paper mainly focuses on some related problems of environmental audit of certified public accountants. This is mainly because, on the one hand, at the present stage, The environment theory of CPA is in the stage of discussion, and the driving force of independent environmental audit is vacant. On the other hand, CPA should play a very important role in the subject system of environmental audit in the future. It is of great significance to study how to carry out environmental audit and how to participate in it at this stage when the conditions are ripe. This paper analyzes this problem from four parts. Firstly, it analyzes the research background and motivation of environmental audit, the second part mainly analyzes the concept, characteristics and theoretical structure of environmental audit. The third part elaborates the research on the status of CPA, including the analysis and evaluation of the supervision system of environmental audit at home and abroad, the necessity and feasibility of carrying out the environmental audit of CPA; Part 4th discusses the operating mode of environmental audit by CPA.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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