关于我国环境审计准则的研究

Suggestion on Constructing China's Environmental Auditing Standards

在结合我国环境问题的基本国情、联系环境审计发展现状的基础上,明确了环境审计依据、标准和准则之间的关系,提出我国应建立并完善以政府为主导的,政府机构、社会团体、企业内部和其他部门多位一体的联合环境审计主体,并对环境审计的全过程给予标准化的规范和指导,以使得环境审计在我国"既开花,也结果"。

Combining with China＇s basic national conditions and environmental issues, and contacting the basis of environmental auditing development status, this paper further clarifyies the relationship on the basis, guidelines and standards of environmental auditing, and proposes that our country should improve united environmental auditing subject which the government leads including government organization, social groups, internal enterprise and other sectors. Environmental auditing standards should give auditing process standardized specification and guidance, and make environmental auditing ＂ both flower and also bear fruit＂ in our country.