略论我国绿色审计制度的创建

发布时间：2018-05-13 08:54

本文选题：绿色审计 + 法律制度　；参考：《社会科学家》2010年12期

【摘要】：绿色审计作为一项有效的经济、环保监督手段,在经济、社会与环境的可持续发展中发挥了积极的作用,对传统的审计模式作出了有益补充,克服了未将资源环境纳入核算范畴而可能出现的会计核算虚假等问题,保证了审计监督的公允性、真实性和合法性。但绿色审计法律制度在我国理论及实务界仍属探索阶段,法律上更属空白地带。借鉴、吸收荷兰立法经验,制定《绿色审计准则》,创建我国绿色审计制度,具有十分重要的理论价值和现实意义。
[Abstract]:As an effective means of economic and environmental supervision, green audit has played an active role in the sustainable development of economy, society and environment, and has made a beneficial supplement to the traditional audit mode. It overcomes the problems such as false accounting and so on which may occur without bringing the resource environment into the category of accounting, and ensures the fairness, authenticity and legitimacy of audit supervision. However, the legal system of green audit is still a stage of exploration in the field of theory and practice in our country. It is of great theoretical value and practical significance to draw lessons from the Dutch legislative experience to formulate the Green auditing Standard and to establish the Green Audit system in China.
【作者单位】：广西师范大学法学院;
【分类号】：F239.22

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