中国环境审计研究:现状与未来——基于2010—2015年研究的分析
发布时间：2018-07-15 09:39
【摘要】：统计分析与规范研究相结合,甄选发表于2010—2015年间的687篇环境审计论文作为样本,按论文发表年度、来源期刊类型、研究内容与方法进行归类分析,在此基础上对近五年我国环境审计研究状况进行梳理与总结。结果表明,我国环境审计研究近年发展迅速,基本理论研究内容丰富,环境审计研究地域特征明显,众学者注重环境审计的跨专业多学科交叉,同时对国际经验的分析研究热情不减。此外,领导干部自然资源资产离任审计成为热点新命题。为了进一步深化环境审计研究,文章提出未来研究应探索构建创新型环境审计理论体系,加强对环境审计评价体系研究,深入研究环境审计法律制度体系,不断加大对民间审计和企业内部审计的关注力度,并进一步促进环境审计跨专业多学科交叉融合。
[Abstract]:Combined with statistical analysis and normative research, 687 environmental audit papers published between 2010 and 2015 were selected as a sample, classified and analyzed according to the published year, source journal type, research contents and methods. On this basis, the recent five years of environmental audit research in China were combed and summarized. The results show that the environmental audit research in China has developed rapidly in recent years, the basic theoretical research contents are rich, the regional characteristics of environmental audit research are obvious, and many scholars pay attention to the interdisciplinary and multidisciplinary research of environmental audit. At the same time, the analysis of international experience is not reduced enthusiasm. In addition, the leading cadres natural resources assets audit has become a new hot topic. In order to further deepen the research of environmental audit, this paper puts forward that the future research should explore the construction of innovative environmental audit theory system, strengthen the research of environmental audit evaluation system, and deeply study the legal system of environmental audit. We should pay more attention to civil audit and enterprise internal audit, and further promote the cross-disciplinary integration of environmental audit.
【作者单位】： 湖北工业大学经济与管理学院;
【基金】：湖北省软科学研究项目“低碳经济目标导向下环境审计研究”(2015BDF043) 湖北工业大学区域产业生态发展协同创新中心资助项目
【分类号】：F239.6
[Abstract]:Combined with statistical analysis and normative research, 687 environmental audit papers published between 2010 and 2015 were selected as a sample, classified and analyzed according to the published year, source journal type, research contents and methods. On this basis, the recent five years of environmental audit research in China were combed and summarized. The results show that the environmental audit research in China has developed rapidly in recent years, the basic theoretical research contents are rich, the regional characteristics of environmental audit research are obvious, and many scholars pay attention to the interdisciplinary and multidisciplinary research of environmental audit. At the same time, the analysis of international experience is not reduced enthusiasm. In addition, the leading cadres natural resources assets audit has become a new hot topic. In order to further deepen the research of environmental audit, this paper puts forward that the future research should explore the construction of innovative environmental audit theory system, strengthen the research of environmental audit evaluation system, and deeply study the legal system of environmental audit. We should pay more attention to civil audit and enterprise internal audit, and further promote the cross-disciplinary integration of environmental audit.
【作者单位】： 湖北工业大学经济与管理学院;
【基金】：湖北省软科学研究项目“低碳经济目标导向下环境审计研究”(2015BDF043) 湖北工业大学区域产业生态发展协同创新中心资助项目
【分类号】：F239.6
【参考文献】
相关期刊论文 前10条
1 时军;;新常态经济背景下我国环境审计目标设置与实施研究[J];中国注册会计师;2015年12期
2 张宏亮;刘长翠;曹丽娟;;地方领导人自然资源资产离任审计探讨——框架构建及案例运用[J];审计研究;2015年02期
3 陈波;卜t犵，
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