环境审计服务生态文明建设的理论探讨与体系重构——兼论生态文明审计的本质内涵
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摘要
党的十八大以来,随着"五位一体"总体布局和"五大发展理念"的提出和部署,生态文明建设进入了全面推进、攻坚克难的新时代。推进生态文明建设离不开环境审计监督和评价,离不开以环境审计为代表的各种监督监管力量。服务生态文明建设是环境审计的新业务、新业态、新类型,需要进行环境审计的理论探讨和体系重构,需要系统回答"为什么需要审计"、"具体要审计什么"、"应该怎样审计"以及"应达到何种审计要求"等基本理论与方法问题,并在此基础上阐释了"生态文明审计"这一环境审计新命题。
引文
(1)王爱国:《关于生态文明审计的几个基本理论问题》,《东岳论丛》2017年第10期。
(2)许斗斗:《论马克思的社会建设思想及其当代意义——一种生态文明建设的分析视角》,《哲学研究》2011年第8期。
(3)杨肃昌、李敬道:《从政治学视角论国家审计是国家治理中的“免疫系统”》,《审计研究》2011年第6期。
(4)Flint D:Philosophy and Principles of Auditing:An Introduction,Macmillan Education Ltd,1988.
(5)《杨时展论文集》,北京:企业管理出版社,1997年版,第281页。
(6)Lasswell & Kaplana:Power and Society,New Haven:Yale University Press,1970.
(7)[美]托马斯·戴伊:《理解公共政策》,彭勃等译,北京:华夏出版社,2004年版,第2页。
(8)王平波:《我国公共资金绩效审计研究》,《财政研究》2014年第8期。
(9)Dietmar Weihrich:Performance auditing in Germany concerning environmental issues,Sustainability Accounting,Management and Policy Journal,2018.(1),pp.29-42.
(10)EPA:Environmental Auditing Policy Statement,Working Paper of EPA,1986.
(11)ISO:ISO Tackles the Environment:A Round of Sub-committee Meetings Launch TC207,Environmental Management,On Course,ISO Bulletin February,1995.
(12)Thompson D,Wilson M:Environmental Auditing:Theory and Applications,Environmental Management,1994,18(4):605-615.
(13)ICC:An ICC Guide to Effective Environmental Auditing,Paris:ICC Publishing,1995.
(14)IIA:The Role of Internal Auditors in Environmental Problems,Working Paper of IIA,1982.
(15)Grant Ledger wood:Generating Coherent Strategies for Environmental Management,Greener Management International,1996.
(16)CICA:Environmental Auditing and the Role of the Accounting Profession,Working Paper of CICA,1992.
(17)Linda S.Spedding,David M.Jones,Christopher J.Dering:Eco-Management and Eco-Auditing:Environmental Issues in Business,London:Chancery Law Publishing,1993.
(18)IFAC:The Audit Profession and the Environment,Caulfield Australia:Australian Accounting Research Foundation,1995.
(19)Ernest Callenbach,Lenore Goldman,Fritgof Copra:Economagement:The Elmwood Guide to Ecological Auditing and Sustainable Business,Berrett-Koehler Publishers,1st Edition(January 1),1993.
(20)刘明辉、孙冀萍:《领导干部自然资源资产离任审计要素研究》,《审计与经济研究》2016年第4期。
(21)R.K.Mautz & A.Sharaf:The philosophy of Auditing,American Accounting Association,1961.
(2)许斗斗:《论马克思的社会建设思想及其当代意义——一种生态文明建设的分析视角》,《哲学研究》2011年第8期。
(3)杨肃昌、李敬道:《从政治学视角论国家审计是国家治理中的“免疫系统”》,《审计研究》2011年第6期。
(4)Flint D:Philosophy and Principles of Auditing:An Introduction,Macmillan Education Ltd,1988.
(5)《杨时展论文集》,北京:企业管理出版社,1997年版,第281页。
(6)Lasswell & Kaplana:Power and Society,New Haven:Yale University Press,1970.
(7)[美]托马斯·戴伊:《理解公共政策》,彭勃等译,北京:华夏出版社,2004年版,第2页。
(8)王平波:《我国公共资金绩效审计研究》,《财政研究》2014年第8期。
(9)Dietmar Weihrich:Performance auditing in Germany concerning environmental issues,Sustainability Accounting,Management and Policy Journal,2018.(1),pp.29-42.
(10)EPA:Environmental Auditing Policy Statement,Working Paper of EPA,1986.
(11)ISO:ISO Tackles the Environment:A Round of Sub-committee Meetings Launch TC207,Environmental Management,On Course,ISO Bulletin February,1995.
(12)Thompson D,Wilson M:Environmental Auditing:Theory and Applications,Environmental Management,1994,18(4):605-615.
(13)ICC:An ICC Guide to Effective Environmental Auditing,Paris:ICC Publishing,1995.
(14)IIA:The Role of Internal Auditors in Environmental Problems,Working Paper of IIA,1982.
(15)Grant Ledger wood:Generating Coherent Strategies for Environmental Management,Greener Management International,1996.
(16)CICA:Environmental Auditing and the Role of the Accounting Profession,Working Paper of CICA,1992.
(17)Linda S.Spedding,David M.Jones,Christopher J.Dering:Eco-Management and Eco-Auditing:Environmental Issues in Business,London:Chancery Law Publishing,1993.
(18)IFAC:The Audit Profession and the Environment,Caulfield Australia:Australian Accounting Research Foundation,1995.
(19)Ernest Callenbach,Lenore Goldman,Fritgof Copra:Economagement:The Elmwood Guide to Ecological Auditing and Sustainable Business,Berrett-Koehler Publishers,1st Edition(January 1),1993.
(20)刘明辉、孙冀萍:《领导干部自然资源资产离任审计要素研究》,《审计与经济研究》2016年第4期。
(21)R.K.Mautz & A.Sharaf:The philosophy of Auditing,American Accounting Association,1961.