環(huán)境審計(jì)理論與應(yīng)用【外文翻譯】

1、外文翻譯EnvironmentalAuditing:TheyApplicationsMaterialSource:DIXONTHOMPSONAuth:MELVINJ.WILSNFacultyofEnvironmentalDesignUniversityofCalgaryABSTRACTTheenvironmentalaudithasbecomearegularpartofcpateenvironmentalmanagementinCan

2、adaisalsogainingrecognitioninthepublicsect.A1991surveyof75privatesectcompaniesacrossCanadarevealedthat76%(5775)hadestablishedenvironmentalauditingprograms.Asimilarsurveyof19federalprovincialmunicipalgovernmentdepartments

3、revealedthat11%(219)hadestablishedsuchprograms.Theinfmationgainedfromenvironmentalauditscanbeusedtofacilitateenhanceenvironmentalmanagementfromthesinglefacilityleveltothenationalinternationallevels.Thispaperisdividedinto

4、twosections:sectiononeexaminesenvironmentalauditsatthefacilitycompanyleveldiscussesenvironmentalauditacteristicstrendsdrivingfcesnotcommonlyfoundintheavailableliterature.Imptantconclusionsare:thatwhereverpossibleanaction

5、plantocrecttheidentifiedproblemsshouldbeanintegralpartofanaudittherefethereshouldbeaclosewkingrelationshipbetweenauditsmanagersemployeesthatthefirstauditswillgenerallybemedifficulttimeconsumingexpensivethansubsequentaudi

6、ts.Sectiontwolooksatenvironmentalauditsinthebroadercontextdiscussestherelationshipbetweenenvironmentalauditsthreeotherenvironmentalinfmationgatheringanalysistools:environmentalimpactassessmentsstateoftheenvironmentreptsn

7、ewsystemsofnationalaccounts.Theargumentismadethattheinfmationcollectedbyenvironmentalauditsenvironmentalimpactassessmentsatthefacilitycompanylevelcanbeusedasthebasesfregionalnationalstateoftheenvironmentreptsnewsystemsof

8、nationalaccounts.EnvironmentalauditinghasbecomearegularcomponentofenvironmentalmanagementactivitiesofmanyCanadiancpationsisalsobeingtriedwithinthepublicsect.Becauseenvironmentalauditingiswidelyusedevolvingrapidlyanopptun

9、ityexistsfprofessionalsacademicsfrombehindenvironmentalauditing.Thecombinationofthesedrivingfceshasthepotentialtomakeenvironmentalauditingascommonpossiblyasrequiredasfinancialauditing.Giventherapidevolutionofenvironmenta

10、lconcernsconstraintspracticesofthelegalfinancialconsumergroupsrespondingtothoseconcernswemustplacetherolesofenvironmentalauditsinthebroadercontext.Aswehaveshownaboveenvironmentalauditsareregularlybeingusedbycpations.Gove

11、rnmentdepartmentsagenciesotherinstitutionsarestartingtousethem.Attheprovincial(state)nationallevelsparallelstoenvironmentalauditsarebeingdevelopedinthefmofstateoftheenvironmentrepts(SOERS)newsystemsofnationalaccounts(NSN

12、As).Therefewewilldiscusstheevolutionofabroadlybasedinteractiveatleastrelatedsetoffoursystemstechniquesthatdealwithassessingmanagingconcernsaboutresourcestheenvironment:(1)environmentalimpactassessment(EIA)(2)environmenta

13、laudits(3)stateoftheenvironmentrepts(SOERs)(4)newsystemsofnationalaccounts(NSNAs):adomesticproduct(NDP)toreplacegrossnationalproduct(GNP)grossdomesticproduct(GDP).Environmentalauditsaredevelopingveryrapidly.Iftheyaredesi

14、gnedfappliedtoonlyaveryspecializedsetoftasksthenwewillneverbeabletoobtainsomeofthewideradvantagesofauditsthatwecouldgainfromotherapplicationsadaptations.Therearealsoopptunitiestolearnfromrelatedactivities.Environmentalau

15、ditsNSNAshavesimilarroles.AtthecpateinstitutionallevelenvironmentalauditsaresimilartoNSNAatthenationalprovinciallevel.Wecanassumethattherewillbeusefulcomparisonsofsolutionstoparallelproblems.CpationssuchasShellCanadaLtd.

16、(1992)arepublishingthecpateequivalentofanSOERwhichisanaggregateofdatafromauditsothersources.ExaminingtherelationshipsparallelsbetweenthesecpateSOERsthegovernmentanalogmayproveuseful.Thefollowingsectionoutlinesthepossible

17、relationshipsbetweenthesesystemstechniquesfconsiderationofpractitionersusers:privatesectgovernmentsfinanciersinvestsenvironmentalgroupsthepublic.Thesemechanismstechniquesappliedseparatelyusedtogethercouldincreasetheaccou