环境审计理论结构研究

发布时间：2018-02-11 16:50

本文关键词： 环境审计理论结构基本要素派生要素　出处：《中国海洋大学》2003年硕士论文　论文类型：学位论文

【摘要】： 环境审计理论结构研究对环境审计理论的完善和环境审计实务的开展都具有十分重要的意义，是环境审计理论研究必须首先解决的关键问题。但当前对环境审计理论结构的研究十分匮乏，还存在着一些缺陷和不足。因此，本文的主要目的是构建一个全面、系统、合理、有效的环境审计理论结构，为系统深入地研究环境审计提供一个可供参考的指南，以期进一步指导实践。鉴于此，本文在借鉴前人研究成果的基础上，运用归纳与演绎相结合的研究方法构建了一个全新的环境审计理论结构，并对其各个要素进行了系统分析。该理论结构包含两类要素：基本要素和派生要素。基本要素在环境审计理论结构中必不可少，是构建环境审计理论结构的基础，包括环境审计目标、环境审计假设、环境审计原则、环境审计准则、环境审计方法、环境审计概念和环境审计本质；派生要素蕴含在基本要素之中，对环境审计理论结构的构建起辅助作用，包括环境审计主体和环境审计对象。在所有要素中，环境审计目标是环境审计理论结构的起点，，对其他要素起着决定和制约作用，而其他要素在环境审计目标的统驭下形成一种相对稳定的关系，使环境审计理论结构得以构建。上述理论结构符合人们对客观事物的认识过程，表明环境审计理论研究是一个循环过程，只有对各个要素进行不断改进和修正，才能促进理论研究的完善和实务水平的提高。
[Abstract]:The research on the structure of environmental audit theory is of great significance to the improvement of environmental audit theory and the development of environmental audit practice. It is the key problem that must be solved first in the study of environmental audit theory. However, the current research on the structure of environmental audit theory is very scarce, and there are still some defects and deficiencies. Therefore, the main purpose of this paper is to build a comprehensive, systematic and reasonable system. The effective theoretical structure of environmental audit provides a reference guide for the systematic and in-depth study of environmental audit with a view to further guiding the practice. In view of this, based on the previous research results, this paper constructs a new theoretical structure of environmental audit by combining inductive and deductive research methods, and makes a systematic analysis of its various elements. The theoretical structure consists of two types of elements: basic elements and derived elements, which are essential in the theoretical structure of environmental audit, and are the basis of constructing the theoretical structure of environmental audit, including environmental audit objectives, environmental audit assumptions. Environmental auditing principles, environmental auditing standards, environmental auditing methods, environmental audit concepts and the nature of environmental auditing, derivative elements are contained in the basic elements, which play an auxiliary role in the construction of the theoretical structure of environmental audit. Among all the elements, the environmental audit objective is the starting point of the theoretical structure of the environmental audit, and plays a decisive and restrictive role on the other elements. The other elements form a relatively stable relationship under the control of the environmental audit objective, which makes the theoretical structure of environmental audit to be constructed. The above theoretical structure accords with the process of people's understanding of objective things, which shows that the study of environmental audit theory is a circular process. Only by constantly improving and revising the various elements, can we promote the improvement of theoretical research and the improvement of practical level.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239

【引证文献】