摘要
审计是一种管理工具,政府环境责任审计则是服务于环境管理的工具。从广义上来说,政府环境责任审计不但是政府审计的一种类型,也是国家环境管理的一部分。本文从"工具论"的角度对政府环境责任审计的本质进行了探讨,认为其本质是控制和创新领导干部政府环境行为的管理工具,通过影响领导干部政府环境行为,实现维护生态环境安全的工作目标。在对本质认识的基础上,又从区别于狭义环境管理的角度,分析了政府环境责任审计作为广义上环境管理活动的特征,从而为更好地认识与研究政府环境责任审计奠定了重要基础。
Audit is a management tool. Government environmental responsibility audit is a tool to be used in serving of environmental management. Broadly speaking, government environmental responsibility audit is not only a type of government audit, but also a part of the national environmental management. This paper discusses on the essence of government environmental responsibility audit from ＂instrumentalism＂ ~ We think the essence of government environmental responsibility audit is a management tool to control and innovate the government environment behavior of leader. It helps the government leader to complish the goal of maintaining a safe ecological enviroment by influencing their environmental behavior. We also analyze the charactors of government environmental responsibility audit in a broad sense.
出处
《审计研究》
CSSCI
北大核心
2011年第2期29-32,共4页
Auditing Research
关键词
政府环境责任审计
环境审计
本质
特征
government environmental responsibility audit, environmental audit, essence, character
