不同审计主体的环境审计比较研究

发布时间：2018-05-14 13:05

本文选题：政府审计机关 + 社会审计组织　；参考：《广西大学》2011年硕士论文

【摘要】：在人类社会取得巨大成就的背后,是人类对自然环境的破坏和资源攫取。环境危机的出现,使世界各国开始以“可持续发展”的理念去协调经济、社会和环境的关系。作为一个有效的经济监督机制,环境审计在经济决策中充分地保障环境效益,因此深受政府和企业的推崇。环境审计的主体是环境审计活动的具体实施者,影响并决定着环境审计的质量、效率以及发展的方向。但是,我国的环境审计主体发展并不均衡,除了国家审计机关在不断积极探索,社会审计组织与内部审计机构均未见有效地参与环境审计活动,这严重地阻碍了我国环境审计的推广。本文主要从政府审计机关、社会审计组织和内部审计机构三个环境审计主体的角度对环境审计进行理论框架的分析。通过比较研究环境审计主体三者的动因、目标、内容、方法、报告和风险,探索彼此的共性和差异,归纳出各自的发展规律及其在实施审计活动时所体现的特征要求。然后本文运用SWOT战略分析法进行总体对比,分别罗列审计主体三者在优势、劣势、机会和威胁的表现,总结出各自禀赋与审计效果的差异。最后在SWOT分析的基础上,根据公正性、成本性等原则,结合不同环境审计类型所要求的特点,尝试构建我国环境审计主体的选择机制,对环境审计主体进行职能分工,提出建立环境审计准则和标准、加强环保意识、完善环境报告披露以及培养环境审计人才等完善机制的措施。
[Abstract]:Behind the great achievements of human society is the destruction of the natural environment and the acquisition of resources. With the emergence of environmental crisis, countries all over the world begin to coordinate the relationship among economy, society and environment with the concept of "sustainable development". As an effective mechanism of economic supervision, environmental audit fully guarantees environmental benefits in economic decision-making, so it is highly respected by government and enterprises. The main body of environmental audit is the concrete implementer of environmental audit, which influences and determines the quality, efficiency and development direction of environmental audit. However, the development of the main body of environmental audit in our country is not balanced. Apart from the continuous active exploration of the national audit institutions, neither the social audit organizations nor the internal audit institutions have participated in the environmental audit activities effectively. This seriously hinders the promotion of environmental audit in China. This paper analyzes the theoretical framework of environmental audit from the perspective of three environmental audit subjects: government audit institution, social audit organization and internal audit institution. By comparing the motivation, goal, content, method, report and risk of the environmental audit subject, this paper explores the commonness and difference of each other, and sums up the development law of each other and the characteristics and requirements in carrying out the audit activities. Then this paper uses the SWOT strategic analysis method to carry on the overall contrast, separately lists the audit main body in the superiority, the inferiority, the opportunity and the threat performance, summarizes the respective endowment and the audit effect difference. Finally, on the basis of SWOT analysis, according to the principles of fairness and cost, combined with the characteristics of different environmental audit types, this paper tries to construct the selection mechanism of environmental audit subject in our country and to divide the functions of environmental audit subject. Some measures are put forward to improve the mechanism of environmental audit, such as establishing environmental auditing standards and standards, strengthening environmental awareness, perfecting the disclosure of environmental reports and cultivating qualified personnel for environmental audit.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.6

【参考文献】