大气污染型企业环境绩效审计的探讨

Discussion on Environment Performance Auditing for Air Pollution-type Enterprises

近年来,空气污染指数的持续爆表严重制约了经济的可持续发展,也给人民群众的身体健康造成了不可估量的影响。环境绩效审计作为一种高效的审计方式运用于治理大气污染无疑会成为解决环境污染问题的一把利器。在探讨现阶段大气污染产生原因的基础上,提出了大气污染型企业的定义及其3种类型,同时指出了大气污染型企业环境绩效审计的主体和目标,并探讨了环境绩效审计与环境财务审计和环境合规性审计的差异。

In recent years, the air pollution index that is beyond the limit restricts the sustainable development of economy, bringing im- mensurable effects to people＇s health. As an effective way of auditing, environmental performance auditing which is used to solve the problem of environmental pollution is an undoubtedly powerful weapon to control air pollution. Based on discussing the causes of air pol- lution at present stage, this paper puts forward the definition and three types of atmospheric pollution-type enterprises, gives the subject and goal of environmental performance auditing for atmospheric pollution-type enterprises and explores the differences between environ- mental performance auditing and environmental financial auditing and environmental compliance auditing.