基于科学发展观的环境审计研究

Study on Environment Auditing Based on the Scientific Development Concept

科学发展观的本质和核心是以人为本;其基本内容是全面、协调、可持续发展;其根本要求是统筹兼顾,正确地处理改革、发展和稳定的关系,协调好改革和发展中的各种利益关系,把改革的力度、发展的速度和社会可承受的程度统一起来。而环境审计作为内部审计的一个基本工作内容,其根本出发点在于协调人类高效率、无止境的生产活动与自然资源有限的矛盾,两者在很大程度上存在着共同点,在科学发展观思想指导下,开展环境审计工作具有非常重要的现实意义。

The nature and the core of the scientific development concept are keeping people in the center and its fundamental content is comprehensive, coordinated and sustainable development. Its basic requirement is balancing reform, development and stability and giving an unity among the intensity of reform,the speed of development and social sustainability.At the same time, as an important part of internal auditing, the fundamental starting point of environment auditing is the coordination of human high-efficiency, the endless activities and their limited natural resources. In this sense, there are some important commonalities between them. Under the guidance of scientific development concept carrying out environment auditing has very important practical significance.