摘要
水资源危机、水资源污染问题日益严重,水资源审计应运而生。本文基于利益相关者理论,分析了水资源审计的直接参与者与间接参与者,即分析水资源审计的内部利益相关者与外部利益相关者,以进一步探究水资源审计的影响因素,旨在为构建水资源审计体系、更好地落实水资源保护政策与水资源管理工作打下基础。
Water resources auditing are prospering along with water resources crisis and water resources pollution. Direct participants and indirect participants are analyzed based on principal-agency theory. Influence factors are analyzed from direct stakeholders and indirect stakeholders. Countermeasures are presented in order to constructing auditing system and protect policies of water resources.
作者
倪世峰
刘玲燕
俞雅乖
Ni Shi-feng Liu Ling-yan Yu Ya-gua(Finance Department, Meishan Island Development Investment Company of Ningbo,325832 ,Ningbo, Zhejiang, China School of Business, Ningbo University,325211 ,Ningbo, Zhejiang, China)
出处
《特区经济》
2016年第9期123-126,共4页
Special Zone Economy
基金
浙江省哲学社会科学规划课题"基于PSR模型的城市污水治理绩效评价指标体系设计研究"(14SWH07)
宁波大学人文社会科学培育项目"领导干部自然资源资产责任审计评价体系及问责机制研究"(XPYB15002)
宁波大学研究生科研创新基金"水资源资产负债表编制的路径和框架:产权界定和统计核算"资助
关键词
水资源审计
利益相关者
影响因素
委托代理
Water Resources Auditing
Stakeholders
Influence Factors
Principal-agency Theory
