首页 | 本学科首页   官方微博 | 高级检索  
     检索      

中国核安全审计体系的构建研究——基于美国实践的启示
引用本文:胡海波,易志帅.中国核安全审计体系的构建研究——基于美国实践的启示[J].南华大学学报(社会科学版),2019(2):14-18.
作者姓名:胡海波  易志帅
作者单位:南华大学 经济管理与法学学院,湖南 衡阳 421001,南华大学 经济管理与法学学院,湖南 衡阳 421001
基金项目:国家自然科学基金项目“国有企业EVA考核、投资行为与可持续价值创造”资助(编号:71302173);南华大学“管理科学与工程双一流学科”项目资助
摘    要:文章从安全审计的发展历程出发,结合安全审计在其他领域的应用,探讨了安全审计及核安全审计的概念;通过梳理和分析美国核安全审计实践,得出启示:核安全审计应当由独立、专业的审计小组牵头,并与核设施所在地的建设、环保等部门协同合作对核设施进行完整的安全审计。在此基础上,结合中国的制度背景和管理情境,提出了构建中国核安全审计体系的设想,具体包括:健全核安全审计法规体系,明确核安全审计的主体、内容和方法体系,建立核安全审计监管和协调机制,建立核安全审计信息披露体系等四个方面。

关 键 词:核设施  安全审计  核安全审计  审计体系
收稿时间:2018/10/30 0:00:00

Research on the Construction of China's Nuclear Security Audit System:Based on the Enlightenment of American Practice
HU Hai-bo and YI Zhi-shuai.Research on the Construction of China''s Nuclear Security Audit System:Based on the Enlightenment of American Practice[J].Journal of Nanhua University(Social Science Edition),2019(2):14-18.
Authors:HU Hai-bo and YI Zhi-shuai
Institution:University of South China, Hengyang 421001, China and University of South China, Hengyang 421001, China
Abstract:Based on the development history of security audit, this paper discusses the concept of security audit and nuclear security audit in combination with the application of security audit in other fields. By combing and analyzing the practice of nuclear security audit in the United States, it is instructed that nuclear security audit should be independent. The professional audit team takes the lead and cooperates with the construction and environmental protection departments of the nuclear facilities to conduct a complete safety audit of the nuclear facilities. On this basis, combined with China''s institutional background and management situation, this paper puts forward the idea of constructing China''s nuclear safety auditing system, including improving the nuclear safety auditing regulatory system, clarifying the main body, content and method system of nuclear safety audit, establishing nuclear security audit supervision and coordination mechanism, and consructing nuclear security audit information disclosure system.
Keywords:
点击此处可从《南华大学学报(社会科学版)》浏览原始摘要信息
点击此处可从《南华大学学报(社会科学版)》下载免费的PDF全文
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号