| 环境审计国际经验的借鉴 |
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| 引用本文： | 王晓杰.环境审计国际经验的借鉴[J].鞍山科技大学学报,2010(6). |
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| 作者姓名： | 王晓杰 |
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| 作者单位： | 辽宁科技大学工商管理学院; |
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| 摘 要： | 回顾了国际权威机构对环境审计的定义,结合中国理论界的观点,提出了对环境审计概念的认识,从环境审计的含义出发,在借鉴美国、加拿大、荷兰和德国等发达国家环境审计经验的基础上,提出中国开展环境审计的建议,包括加快环境审计立法,明确开展环境审计的依据,制定适合中国环境审计的审计准则,构建中国环境审计的评价标准,提高审计人员的综合素质。
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| 关 键 词： | 发达国家 环境审计 启示 |
International reference of environmental audit |
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| WANG Xiao-jie.International reference of environmental audit[J].Journal of Anshan University of Science and Technology,2010(6). |
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| Authors: | WANG Xiao-jie |
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| Institution: | WANG Xiao-jie(School of Business Administration,University of Science and Technology Liaoning,Anshan 114051,China) |
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| Abstract: | This paper reviews the definition of environmental audit of international authority agency,the concept understanding of environmental audit is proposed by combining with the theory point of view in our country.From the experience of environmental audit in developed countries,the environmental audits in our country are proposed to improve the comprehensive quality of auditors. |
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| Keywords: | developed countries environmental audit inspiration |
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