摘要
本文结合水污染审计实践,从促进国家完善环境保护立法,建立健全各级政府环境责任制,遏制环境恶化,减少损失,促进经济健康和谐发展和促进完善环保部门管理监督体系,提高资金使用效益方面提出了水环境效益审计的目标及实现审计目标必须注意的问题,并探讨了水环境效益审计的内容和方法。
According to the status of environmental pollution, this paper introduce the main problem while discussing the emphases and method of performance audit in water environment to improving environmental legislation, economic harmonious development, and perfecting government related mechanism, supervision system. It also discusses the emphases and method of water envivronmental performance audit.
出处
《审计研究》
CSSCI
北大核心
2007年第5期20-23,共4页
Auditing Research
关键词
审计
环境
效益
内容
方法
audit, environment, performance, main work, method
