日本环境审计发展对我国的启示

Implication on Japanese Environmental Auditing Development to China

选取环境审计起步较晚但发展迅速的日本作为比较对象,对中日环境审计的发展状况进行对比,重点比较中日环境审计主体和环境信息披露两方面,找出两国环境审计发展差异;结合我国环境审计实际状况,提出加强我国环境审计的可行性措施,推动我国环境审计的进一步发展。

Compared with the development situation of Sino - Japanese environment audit focus on comparison between the environment audit main body and the environment information disclosure from two aspects by selecting environment audit starts late but fast- growing Japan as a comparative object, the author finds out the environment audit the development difference between the two countries; Combining with the situation of the environment audit in our country, the author puts forward strengthening our country environment audit the feasibility of the measures, to promote the further development of our country environment audit.