中外生态审计制度与实践的比较研究

A Comparative Study of Eco-Audit System and Practice between China and Foreign Countries

生态审计是维护生态平衡、建设生态文明的工具,通过比较国内外生态审计的制度与实践,发现生态审计在目标的实现路径、主体、对象、方法上存在差异。国外以企业建立环境管理体系为着力点,注重预防管理。国内以评价绩效为切入点,强调事后监督,生态审计作用未能得到充分发挥。促进我国生态审计发展应当完善生态审计立法、充实生态审计主体、补全生态审计对象、丰富生态审计研究方法、推进生态审计信息共享,加强生态审计人才培养。

Eco- audit is a tool for maintaining ecological balance, and the construction of ecological civiliza- tion. By comparing the system and practice of ecological audit between China and foreign countries, the paper finds that the path to achieve the goal of eco - audit, the subject, object, methods exist differences. Foreign enterprises are guided to establish environmental management system as the focus;they pay attention to the prevention and manage- ment. China, evaluates performance as the breakthrough point and emphasizes the post - supervision, so eco - audit＇ s function fails to give full play. To promote the development of eeo - audit in our country should perfect the eco - audit legislation, enrich the eco - audit subject, fulfill the eco - audit object, enrich eco - audit research methods, promote the eco- audit information sharing and strengthen eco- audit talents training.