环境审计环境研究:回顾与思考

Thoughts and Review on the Environments of Environmental Auditing

环境审计是当今审计研究的热点。从环境审计实务开展的现状来看,缺乏系统化的理论研究已成为环境审计发展和付诸实践的瓶颈。环境审计环境是指与环境审计产生、发展密切相关,并决定着环境审计理论和环境审计实践发展水平的客观历史条件及特殊情况。环境审计环境构成因素的特殊性,决定了环境审计环境因素的多元性、复杂性。构成环境审计环境的因素可以分为两个方面,即环境审计环境的正面影响因素和反面影响因素。

Environmental auditing is the hotspot of current auditing research. From the current situation of environmental auditing, we find that lack of systematic theoretic research has become the bottleneck of its development and practice. Environments of environmental auditing mean the objective historical conditions and special conditions which are closely related to the creation and development of environmental auditing, and decide the level of its theory and practical development. The particularity of the composing factors of the environments decides its diversity and complexity. The composing factors include two aspects, i.e. positive influencing element and negative influencing element.