我国环境审计立法初探

Research of Legislation on Chinese Environmental Auditing

环境审计作为一种新的环境保护监督手段日益为我国所重视,并在实践中得以运用,但由于在立法中没有对其进行明确的认可与具体规范,使其所肩负的监督作用无法真正实现。因此,我们应在现有法律法规的基础上进行补充立法,赋予环境审计法律地位并明确其审计范围与适用对象。

Environmental auditing as a new means of increasing environmental protection and supervision, which is attached importance to China and used in practice, can not implement its supervisory function without explicit authorization and specific law in legislation. We should pass supplementary law on the basis of existing laws and regulations, endow environmental auditing with the legal status and define its auditing area and object.