摘要
党的"十八大"明确提出建设社会主义生态文明、建设"美丽中国"的科学论断,为环境审计"免疫力"的提高提供了科学指导。环境审计的主体、客体及委托者中存在不利于生态文明建设的观念因素。以社会主义核心价值体系为指导,进一步厘清环境审计关系人的观念问题,引领环境审计关系人树立社会主义生态文明观,有助于社会主义生态文明建设。
To build socialist ecological civilization and the'beautiful China'put forward in the Eighteenth Congress by the Communist Party of China provides scientific guidance for the improvement of immune system of environmental audit.At present,the concept of the environmental audit subject,audit object and the audit client doesn't benefit the ecological civilization construction.Further clarifying the concept of relationship of environmental auditing and leading the environmental auditing relationship members to establish socialist ecological civilization with the guidance of the socialist core value system will contribute to the building of socialist ecological civilization.
出处
《南京审计学院学报》
2013年第3期1-8,共8页
journal of nanjing audit university
基金
2012年度教育部人文社会科学研究规划基金项目(12YJA630100)
关键词
环境审计关系人
社会主义核心价值体系
生态文明建设
环境风险控制
马克思主义
“十八大”报告
环境管理
environmental auditing relationship members
the socialist core value system
the cultivation of ecological civilization
environmental risk control
Marxism
the'Eighteenth Congress' Report
environmental management