我国环境审计的研究现状、发展瓶颈与破解对策

Research Status,Development Bottleneck and Countermeasures of Environmental Audit in China

长期以来,我国高速的社会经济发展迅速提高了人民的生活质量,但其高消耗的特征也带来了环境污染严重的问题。随着生态文明加入宪法条文,如何实现全面协调可持续发展是成为我国政府目前所面临的艰巨任务。而作为生态文明建设的监督者、生态品质建立的把关者,环境审计扮演着重要角色。首先介绍环境审计的发展历史与主要工作内容,接着介绍我国环境审计理论研究的热点与趋势,然后分析了环境审计发展当前存在的问题并提出了相关对策,旨在能促进环境审计的长远发展。

For a long time,the high-speed development of society and economy has rapidly improved the quality of life of people in our country.However,possessing the characteristics of high consumption,it has also caused serious environmental pollution.With the addition of ecological civilization to the provisions of the Constitution,how to achieve comprehensive,coordinated and sustainable development has become a difficult task facing government.As a supervisor of ecological civilization construction and a gatekeeper of ecological quality establishment,environmental audit plays an important role.This article first introduces the development history and main work content of environmental audit,then introduced the research hotspots and trends of environmental audit theory in China,finally analyzes the current problems in the development of environmental audit and puts forward relevant countermeasures,aiming to promote the long-term development of environmental audit.