摘要
环境审计理论研究自1995年引入我国以来,在经历了十多年的实践探索后,目前已在全国范围内广泛开展,在元化环境审计多理念的推动下,环境审计已渗透到了涵盖财政、金融、固定资产投资等几乎所有类别的政府审计。与此同时,环境审计也向纵深方向发展,甚至涉足节能减排这一极具专业性、且此前没有任何审计理论指导和实践经验的领域,作者正是在参与了两次的节能减排审计(调查)后,以二氧化硫排放量占比超过60%的电力行业为研究对象,对主要污染物二氧化硫间排量审计实践整理成文,以期填补环境理论研究的一方空白并对审计实践有所裨益。
The theory of environmental auditing has been introduced to China since 1995, after more than ten years of practice and exploration, this theory has been widely carried out throughout the country currentrly, in promotion of philosophy of the environmental audits diversity, the environmental audit has penetrated into almost all categories of government audit , such as financial , finance and fixed assets. At the same time, environmental audit has also developed in depth direction, and even get involved in energy conservation which is highly professional and the audit area had no theoretical guidance and practical experience before, after participating in the two energy saving audits （ survey） ,author selects the electricity industry which its sulfur dioxide emissions account for more than 60% in the overall sulfur dioxide emissions as a research subject and makes into an article of audit practice to fill the gaps of environmental theory. This paper is also benefit to the audit practice.
出处
《环境与发展》
2011年第12期90-92,共3页
Environment & Development
关键词
节能减排
污染物
审计
energy conservation
pollutants
audit
