我国现阶段环境审计目标的研究

发布时间：2018-05-06 13:37

本文选题：环境 + 审计　；参考：《现代管理科学》2010年05期

【摘要】：环境是影响人类生存和发展的基本条件,确保经济建设和环境保护互相协调平衡,是人类社会发展所面临的重大课题,更是从事环境审计工作人员责无旁贷的义务。在充分研究国内外环境审计目标理论的基础上,结合我国现阶段实际情况,我们认为环境审计目标是一个系统的、多层次的有机整体,可将其划分为总体目标、中间目标和具体目标三个层次。总体目标反映环境审计的本质;具体目标随环境审计类型和社会政治经济环境的变化而变化,详细反映各种类型环境审计的具体目标;中间目标是总体目标的细化,也是具体目标的纲领性指导。通过这样的环境审计目标定位,将有利于明确环境审计目的,推进环境审计实践快速、健康发展。
[Abstract]:Environment is the basic condition that affects the survival and development of human beings. To ensure the balance between economic construction and environmental protection is an important subject facing the development of human society, and it is also the duty of the environmental audit staff. On the basis of fully studying the theory of environmental audit objectives at home and abroad and considering the actual situation at present in our country, we think that environmental audit objectives are a systematic, multi-level organic whole, which can be divided into general objectives. There are three levels of intermediate goals and specific goals. The overall objectives reflect the nature of environmental audit; the specific objectives vary with the type of environmental audit and the social, political and economic environment, and reflect in detail the specific objectives of various types of environmental audit; the intermediate objective is the refinement of the overall objective, It is also the programmatic guidance of specific objectives. Through this kind of environmental audit objective orientation, it will be helpful to make clear the purpose of environmental audit and promote the rapid and healthy development of environmental audit practice.
【作者单位】：哈尔滨工程大学;黑龙江省审计厅;
【分类号】：F239.6

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