摘要
论述了煤炭行业对环境污染的影响和煤炭行业开展环境审计的必要性和迫切性,介绍了煤炭行业环境审计的类型,在分析煤炭行业环境审计面临的问题的基础上,提出了煤炭行业环境审计的发展方向。
This paper discusses on the influence of the coal industry on the environment, expounds the necessity and urgency of making environmental audit in the coal industry, introduces the types of the environmental audit in the coal industry, and based on the problems faced by the environmental audit of the coal industry, puts forward the developing direction of the environmental audit of the coal industry.
出处
《科技情报开发与经济》
2005年第6期171-172,共2页
Sci-Tech Information Development & Economy
关键词
煤炭行业
环境审计
环境污染
合规性审计
绩效审计
coal industry
environmental audit
environmental pollution
regulation audit
performance audit