购买审计——环境审计的重要类型之一

Purchase auditone important type of environmental audit.

购买审计是内部审计的重要组成部分,它包括评估所有与购买商品和服务相关的组织的政策和行为对环境的影响.本文探讨了评估和比较地方政府购买行为对环境的影响和如何减少这些影响的方法.共包括5个部分,购买审计方法、环境型购买政策的原则、绿色消费对购买和环境的影响、购买审计的参考术语以及审计对照表.

Purchase audit is an important component of internal audit and involves the assessment of the environmental influence of all the organizational policies and actions related to the purchase of goods and service. In this paper, it inquired into evaluating and comparing the environmental influence of purchase actions of the local governments, and the way of reducing the influence. It includes the method of purchase audit, the principle of environmental purchase policies, the influence of green consumption on purchase and environment, and the technical terms of reference and contrast list for purchase audit.