| 未来审计的重要领域--环境审计 |
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| 引用本文： | 于团叶.未来审计的重要领域--环境审计[J].科技与管理,2005,7(2):78-80. |
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| 作者姓名： | 于团叶 |
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| 作者单位： | 同济大学,经济与管理学院,上海,200092 |
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| 摘 要： | 随着经济的发展，人类的生存环境正受到严重的破坏，保护环境的呼声也越来越高，环境审计愈来愈重要。从环境审计的定义入手，总结了环境审计的特点，分别从政府、企业和民间审计机构三个方面，分析了我国实施环境审计的必要性，提出了开展环境审计的对策，展望了我国环境审计的未来。
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| 关 键 词： | 环境 环境审计 环境管理理论 审计理论 |
| 文章编号： | 1008-7133(2005)02-0078-03 |
| 修稿时间： | 2004年11月3日 |
Important area of the future auditing-environmental auditing |
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| YU Tuan-ye.Important area of the future auditing-environmental auditing[J].Science-Technology and Management,2005,7(2):78-80. |
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| Authors: | YU Tuan-ye |
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| Abstract: | With the rapid development of economy, the living environment is being destroyed by human beings. The voice of protecting the environment is higher and higher. The environmental auditing is more and more important. This article begins with the definition of the environmental auditing, sums up the characteristics of the environmental auditing in government,enterprise and the organization of the social auditing,discusses the necessity of environmental auditing in our country and puts forward some measures. In the end, We look into the future of our environmental auditing. |
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| Keywords: | environment environmental auditing environment management theory auditing theory |
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