中国环境审计规范准则化研究

发布时间：2018-05-12 22:40

本文选题：环境审计 + 环境审计规范　；参考：《哈尔滨工业大学》2008年硕士论文

【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,特别是中国最近的大部制改革组建环境保护部不再保留国家环境保护总局,体现出国家对环境保护的重视。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,本文运用规范研究的方法,按照环境审计规范的理论基础、现状分析、准则化体系设计和未来发展趋势的线路阐述了环境审计规范准则化研究的相关问题。绪论部分首先介绍中国环境审计规范准则化的研究背景和意义,详细阐述国内外环境审计规范研究的现状,并对现有的环境审计规范进行分析,指出其主要成果和不足,提出环境审计规范准则化的迫切需要。论文第二部分介绍环境审计规范的相关基础理论,具体包括环境审计规范的内容和形式、中国审计准则体系概况及其与环境审计准则的关系、环境审计相关规范及其与环境审计准则的关系;论文进一步指出环境审计规范准则化原则。接下来,论文通过从中国环境审计规范制定、主要内容及四个环境审计典型案例的分析,指出环境审计在制定、执行主体、执行方法、执行效果方面存在的主要问题;并指出现阶段中国环境审计规范准则化的可行性。在以上分析的基础上,提出中国环境审计规范准则化设想;首先指出环境审计规范准则化基础和总体构想,并从环境审计一般准则、执行准则、报告准则三个方面对环境审计准则框架进行设计;由于研究的局限性,随着审计理论的发展,环境审计规范准则体系将日趋完善,并向立体化和国际协调的发展方向。
[Abstract]:Since the generation of environmental auditing , all the countries of the world have made unremitting efforts , especially the recent reform and formation of the Ministry of Environment Protection in China , which embodies the importance attached by the State to the environmental protection . The research of environmental auditing standards used to regulate environmental auditing behavior is also mentioned on the agenda .

The introduction part firstly introduces the background and significance of the research background and significance of China ' s environmental auditing standard , expounds the current situation of environmental auditing standard research at home and abroad , and analyzes the existing environmental auditing standard , points out its main achievements and shortcomings , and puts forward the urgent need of environmental auditing standard .

The second part of this paper introduces the relevant basic theories of environmental auditing standards , including the contents and forms of environmental auditing standards , the general situation of China ' s auditing standards system and its relationship with environmental auditing standards , the relevant norms of environmental auditing and its relationship with environmental auditing standards , and further points out the principles of environmental auditing standards .

Then , through the analysis of the typical cases of environmental audit in China , this paper points out the main problems existing in the formulation , implementation , implementation and effect of environmental auditing , and points out the feasibility of the standardization of environmental auditing standards in China .

On the basis of the above analysis , the paper puts forward the guidelines for environmental auditing regulation in China , firstly points out the basic and general idea of environmental auditing standards , and designs the framework of environmental auditing standards from three aspects of environmental auditing general guidelines , implementation guidelines and reporting guidelines ; as the limitations of the research , with the development of the audit theory , the environmental auditing standard system will be improved , and the development direction of the three - dimensional and international coordination will be developed .

【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6

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