摘要
国家审计署2008-2012年审计工作发展规划将资源环境审计作为六大审计类型之一,同时在2009年9月出台《关于加强资源环境审计工作的意见》(以下简称《意见》),这必将极大促进我国环境审计理论与实践的发展。在历史即将翻开新的一页之时,有必要对我国环境审计理论与实践研究轨迹进行系统总结和梳理,发掘其规律、问题,以利于未来环境审计研究。本文以发表于1999-2009年的689篇环境审计论文为样本,从发表时间、期刊类型、研究内容、研究方法、推动力量、学术影响力及研究人才队伍培养等方面系统描述我国近十年环境审计研究的轨迹。结果发现,我国环境审计研究的层面不够深入,研究方向存在偏颇性,研究视角显片面性。未来的环境审计研究应更加紧密围绕全球环境问题和国际环境会计的最新实践,整合生态学、环境科学、会计学及审计学界力量,倡导研究视角的多元化,更加注重民间环境审计、环境审计的鉴证职能、生态绩效的评价审核等研究。
Resources and environmental auditing, which of six types audit, suggested by ＇ Program for 2008 to 2012 Regarding the Development of Audit Work＇ by National Audit Office, promulgation of ＇ Opinion on Strengthening Resources and Environment Audit＇ in September 2009, will greatly promote China＇s environmental audit theory and practice. In order to future study of environmental audit, it is necessary to systematically summarize trajectory, and to explore the rules and problems of China＇s environmental audit theory and practice, by means of 689 pieces of sample literature on environmental auditing published in 1999 - 2009, described systematically china＇s environmental auditing research trajectory of publishing time series, types of periodicals, research content, research methods, driving force, academic influence, cultivation of research-oriented talents, this paper discovered problems existing in ehina＇s environmental auditing research, such as lower level, unbalanced research fields, and unilateral study views. Future environmental auditing study should more closely focus on global environmental issues and the latest international environmental accounting practices, the diversity of research perspective should he advocated, via integrating academic strength of ecology, environmental science, accounting and auditing, non-governmental environmental audit, authentication functions of environmental audit, and ecological performance auditing should be stressed.
出处
《中国人口·资源与环境》
CSSCI
北大核心
2011年第3期35-40,共6页
China Population,Resources and Environment
关键词
中国环境审计研究
综述
生态审计
environmental audit research in China
summary
ecological auditing
