我国环境审计基本问题的研究

考虑到环境审计的本质 ,环境审计的内容应包括审查环保法律和法规的制定及执行情况、环保规划和环保资金、环境报告和经济活动的环境影响等 ;从实际工作需要看 ,应强调三个实施主体的工作重点、科学界定其职责范围 ;从审计目标看 ,应侧重合规性、资金使用的三性、企事业单位环境控制和治理情况等的审计。开展环境审计的前提条件包括提高公众的环保意识、加快环境审计立法、建立环境审计机构并提高审计人员素质等七个方面

Research on Basic Problems of Environmental Audit in China

As far as the essence of environmental audit is concerned, the content of environmental audit should include examining the formulation and the execution of the regulation and law on the environment protection, the environment protection's plan and funds, the environmental report and the environmental effect to economic activity. Considering the practice, it is emphasized on the stresses of the three subjects, the scientific definition on the obligation scope. Considering the audit objective, the content of environmental audit should include the regularity, the three part of the funds application. The premises to carry out the environmental audit include seven parts such as the improving environment protection consciousness of the people, formulating the law on environmental audit, establishing the mechanism and improving the audit staffs etc.