企业环境审计有关问题研究

Study on Enterprise Environmental Auditing

本文认为,基于可持续发展战略和“社会-经济-环境”三者之间的相互关系,企业环境审计对于企业的生存和发展具有重要意义。企业环境审计内容主要是反映、监督和评价环境活动信息,它包括两大信息系统:企业环境会计核算信息系统和企业环境管理控制信息系统。要实现企业环境审计,必须具备相应的条件并达到相应的要求。

In the article, based on the relationship of sustainable development and the Society - Economy -Environment', the enterprise environmental auditing has very important impact on the existence and development of the enterprise . Enterprize environmental auditing is mainly to reflect, supervise and assess the information of environment activity. It includes two information systems: enterprise environment accounting information system and enterprise environment management control system. We must possess some primary condition and accord to certain primary request so as to realize the audit of the enterprise environment.