用科学发展观培育我国环境审计

Fostering Our Country's Environmental Audit by Scientific Development Concept

目前世界上许多国家非常重视环境审计,并将环境审计作为审计发展的新方向,而我国没有积极探索和开展环境审计。随着科学发展观的提出,审计工作要树立“环境是生产力”的意识。本文拟从科学发展观的角度探讨培育我国环境审计的有关问题。

Nowadays, a lot of countries in the world attach great importance to environmental audit and regard it as a new direction of audit development, but the study and application of environmental audit in our country is still in the beginning stages. With the proposition of scientific development concept, the sense of ＂environment is productive force＂ should be developed in this field. So, this paper delves into some problems on fostering our country＇s environmental audit from the point of view of scientific development concept.