基于社会主义核心价值体系谈中国环境审计关系人中存在的问题

Problems on Relationship Members of Environment Auditing Based on the Socialist Core Value System in China

环境审计监督难题产生的根本原因在于企业环境成本的外部化,外部化问题一旦发生,取证成本将大幅度上升,责任归属亦难以确定,因此,环境审计应以环境风险控制为主。预防环境风险的根本途径是建立健全环境风险控制制度。社会主义核心价值体系,有助于加强社会主义生态文明建设,形成中国特色的社会主义生态文明观。文章从环境审计关系入手,探讨环境审计主体、客体及委托者存在的观念问题,以期为环境风险控制制度的建立、为社会主义生态文明的建设奠定基础。

The fundamental cause of environmental auditing supervision problem is the externalization of enterprise environmental cost. Once the external problems occur, a margin cost to obtain evidence will rise largely, and it also will be difficult to determine the attribution of responsibility, therefore, environmental risk control should play the most important role in environmental audit. The fundamental way to prevent environmental risks is to establish and perfect the environmental risk control system. The socialist core value system helps to strengthen the construction of socialist ecological civilization and form the Chinese characteristic socialist ecological civilization view. This paper will start from the relationship between environmental auditing, discuss the concept problems on the subject, object and consignor in environment auditing, In order to establish the foundation on environmental risk control system and the construction of socialist ecological civilization.