環(huán)境審計(jì)內(nèi)容研究——兼論環(huán)境審計(jì)定義.pdf

1、首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文環(huán)境審計(jì)內(nèi)容研究——兼論環(huán)境審計(jì)定義姓名：紀(jì)新偉申請學(xué)位級別：碩士專業(yè)：會(huì)計(jì)指導(dǎo)教師：劉大賢20030301ABSTRACTEnvironmentalprotectionisconsciousactivitiescarriedoutbyhumanbeingsInordertoprotecttheirhabitat，developandutilizenaturalresourcesinareasonablema

2、nnerpreventpollutionandotherpublichazardsandensurehumanexistenceanddevelopmentChinaisadevelopingcountry矚menimplementingthenationalstrategyofsustainabledevelopment，wefocusondevelopment，lite，torealizeeconomicandsocialdevel

3、opmentundertheprerequisiteofutilizingresourcesinasustainablemannerandprotectingtheenvironment1nthisparticularrespect，ChinahasbothaccumulatedexperiencesandIearnedlessollsPreviouslywchavefollowedapathsimilartothatofmostoth

4、ercountries，ie，harnessingpollutionafterpollutioncomes，andhaspaidhugepricesforthatSuchseriousresultshaveledmanycountriesintherecent10yearstopayincreasingattentiontotheparticipationofauOltmg，especiallygovernmentaudmng，inen

5、vironmentprotectionEnvironmentaIaudithasbecomeabrandnewIobinwhichmanycountrieshaveexpressedcommoninterestandinputtingenormouseffortsIn1995，the15thmTOSAIselectedenvironmentauditasitsthemeTheCairoDeclarationpointedoutthat“

6、duetotheimportanceofissuesrelatedtotheprotectionandimprovementofenwronment，INTOSAIencouragesSAIstoconsiderenvaronmentISSUESwhenexercisingtheirauditdutiesandresponsibilities”‰INTOSAIinitiatesandencouragesaresignificantare

7、asofcotlceFllforSAIswithinstructiveeffeetonauditconductedinvariouscountriesEnvironmentaIauditi11ChinahasjuststartedInthisarticle，theauthorbeginswithadiscussionofthedifferentlnstitutionsexecutingellvironmentalaudit，examin

8、esthecontentsofenvironmentalaudit，especiallythoseexecutedbygovermnentaIInstitutionsInthemeantime，theauthorputsforwardadefinitionofenvironmental‘^●●it^●audittromhispointofVIe、Ⅳ_Basedontheanalysisofexistingviewsofenvironme

9、ntalauditfrombothhomeandabroad，thispapersuggeststhatenvironmentalauditisreferredto“independentsupervmoryaetivitiesperformedbyauditinstitutionswhow／llmakeatestandappraisaloftheclients，procexluresandpolicieswithregardtothe

10、protectionofenvironment，includingtheseientificityandrationalityoftheprocedures(orpolicies)，饋leauthenticitylegalityandeffectivenessoftheirenforcementThispaperdiscussestheactivitiesofdifferentenvironmentalauditperformedbyg

11、ovcmmemalinstitutions，internalauditingstaffandpublicauditorstomakeastudyofthecontentsofenvironmentalauditDuetothecomprehensivenessofenvironmentalaudit，governmentshouldplaythecrucialroleinthoseactivitiesSotheauthorhasmade

12、adetailedstudyofgovernmentellvironmentalauditTheauthorholdsthatactivitiesofgovernmentenvironmentalauditshouldincludecomplianteauditofenvironmentalpolicies，auditofnonenvironmenta／policies，auditofenvironmentalandnon_enviro

13、nmentaldesigns，auditofsystemsforenvironmentalmanagemenkauditoffundforenvironmentalproteeUonauditofinvestmentinenvironrnentaIprotectionprojectsandtheconstnmionoftheprojects，ereThispapeTjustifiestheenvironmentalauditactivi

14、tiesexclusivelyperformedtrygovernmentalmstttulaonsandsuggeststhedifferentfacetstoperformenvironmentalaLl山tSmeethereareIittlestudyofenvironmentalauditperformedbymtcmalauditingstaffandpublicauditors，t11eauthormerelyprovide