我国资源环境审计的实施困境及解决措施
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摘要
由于经济发展所带来的资源环境问题开始对人类的生存环境产生了巨大的影响。在当前各类资源环境问题日渐凸显的大环境下,资源环境审计的发展优势也显现出来。资源环境审计可以有效地针对资源环境问题特点来开展审计工作,有效地解决严峻的资源环境问题。但是我国对资源环境审计的研究和相应的成果都相对较少,各方面的发展都不够成熟。为此,本文对我国资源环境审计的发展提出了相应的解决措施,有利于我国审计事业的进一步发展。
The resource and environmental problems brought about by economic development have begun to have a huge impact on the living environment of human beings. Under the current environment of various resource and environmental issues, the development advantages of resource and environmental auditing have also emerged. Resource and environment audits can effectively carry out audit work on the characteristics of resource and environmental issues, effectively solving severe resource and environmental problems.However, China's research on resource and environmental audits and corresponding results are relatively few, and the development of all aspects is not mature enough. To this end, this paper puts forward corresponding solutions to the development of China's resource and environmental audit, which is conducive to the further development of China's auditing industry.
The resource and environmental problems brought about by economic development have begun to have a huge impact on the living environment of human beings. Under the current environment of various resource and environmental issues, the development advantages of resource and environmental auditing have also emerged. Resource and environment audits can effectively carry out audit work on the characteristics of resource and environmental issues, effectively solving severe resource and environmental problems.However, China's research on resource and environmental audits and corresponding results are relatively few, and the development of all aspects is not mature enough. To this end, this paper puts forward corresponding solutions to the development of China's resource and environmental audit, which is conducive to the further development of China's auditing industry.
引文
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[8]程亭.环境审计模式研究[J].合作经济与科技,2016,(19):145-147.
[9]杨芳芳.资源环境审计现状与发展的分析[J].财经界,2017,(4):105-107.
[10]刘锡平.基层环境审计模式的分析与探索[J].审计月刊,2010,(3):14.
1程亭.环境审计模式研究[J].合作经济与科技,2016,(19):145—147.
[2]陈波.浅探资源环境绩效审计的模式和方法———以云南省审计实践为例[J].财会月刊,011,(27):74-77.
[3]郭嘉.生态文明建设背景下北京市政府资源环境审计对策研究[D].北京.首都经济贸易大学,2015.
[4]闫天池.资源环境审计———问题与对策[J].中央财经大学学报,009,(1):84-88.
[5]黄良杰、王平平、蔡兆瑞.资源环境审计面临的难题与对策[J]河南商业高等专科学校学报,2014,(6):6-9.
[6]邢祥娟、陈希晖.资源环境审计在生态文明建设中发挥作用的机理和路径[J].生态经济,2014,(9):23.
[7]翟延文.浅析资源环境审计的问题与对策[J].财会学习,2017,(4):137.
[8]程亭.环境审计模式研究[J].合作经济与科技,2016,(19):145-147.
[9]杨芳芳.资源环境审计现状与发展的分析[J].财经界,2017,(4):105-107.
[10]刘锡平.基层环境审计模式的分析与探索[J].审计月刊,2010,(3):14.
1程亭.环境审计模式研究[J].合作经济与科技,2016,(19):145—147.