摘要
积极构建多元环境审计工作格局是进一步推动环境审计的深入发展,充分发挥环境审计的职能作用,促进我国生态文明建设的必然选择。本文首次创立了多元环境审计的概念,系统阐述了多元环境审计在我国产生的客观必然性和多元环境审计的主要内容,研究提出了深化多元环境审计的对策。构建多元环境审计工作格局,可以增强审计工作者的环境审计意识,整合国家审计机关内部的全部审计力量来开展环境审计,有利于扩大环境审计的覆盖面,提高环境审计的质量和效果,更加充分地发挥环境审计促进经济社会可持续发展的"免疫系统"功能,为我国生态文明建设做出更大的贡献。
Establishing a multiple environmental auditing pattern is an inevitable choice to further encourage the development of environmental auditing,make full use of its functions and promote our ecological civilization.This article,which for the first time puts forth the concept of multiple environmental auditing,systematically expounds on the inevitability of multiple environmental auditing in China and its main content,and offers solutions to deepening this work.Building a multiple environmental auditing pattern may enhance auditors＇ awareness of environmental auditing,integrate all auditing resources inside the State＇s auditing authorities,expand the coverage of environmental auditing,improve its quality and effects,make full use of its role as an ＂immune system＂ for sustainable economic and social development,and thus make greater contributions to our ecological civilization.
出处
《审计研究》
CSSCI
北大核心
2011年第3期31-35,41,共6页
Auditing Research
关键词
多元
环境审计
生态文明
multiple pattern
environmental auditing
ecological civilization
