摘要
节能减排对环境改善具有至关重要的作用,加强节能减排环境审计,是目前我国审计工作的重要战略选择。在实施节能减排环境审计过程中,审计机关必须加强环境审计的计划管理、质量控制管理、人力资源管理等方面的对策研究,切实保证节能减排环境审计对实现节能减排环境审计目标、提高节能减排环境审计工作的质量和效率、更好地履行节能减排环境审计职责。
Saving energy and reducing emission are very important to improve environment, energy-saving and emission-reducing environmental audit is a strategic selection in Chinese auditing. In practice, the audit institutions have to focus on strategic research on managements of environmental audit in planning, quality control, and human resources, guarantee the realization of energy-saving and emission-reducing environmental audit, increase its working quality and efficiency, and perform the obligations of energy-saving and emission-reducing environmental audit.
出处
《商业经济》
2009年第3期3-4,11,共3页
Business & Economy
基金
黑龙江省审计厅审计科学重点研究项目:节能减排环境审计研究的研究成果(SJ08-A001)
关键词
节能减排
节能减排环境审计
审计管理
saving energy and reducing emission, energy-saving and emission-reducing environmental audit, auditing management