环境审计依据研究

Research on Environment Audit Basis

环境审计作为环境保护经济活动的最高级监督形式 ,应以其独立的监督功能 ,在实施可持续发展战略、保护和改善生态环境、防治环境污染的各项活动中 ,发挥自身的监督作用。为此 ,必须合理分析、研究环境审计的依据 ,为充分发挥环境审计的功能创造合理的理论基础和实务规范。

As the highest supervision form in the economic activities of environment protection, environment audit should make full use of its supervision function in the items of carrying out sustainable development, protecting and improving the ecology environment, avoiding environment pollution activities. Therefore, we should reasonably analyze and study the environment audit bass in order to fully exert the function of environment audit and create rational theoretical basis and practical norm.