摘要
资源环境的日益恶化,触及了民生问题、经济问题和发展问题。本文研究定位于:对现行资源环境审计对象进行客观分析,研究其在现行体制、机制、制度下存在的管理弱点和问题,提出与国家治理和科学发展相适应的审计对象确定方式,为资源环境审计提供实践指导。
The deterioration of resources environment affects the economy and development of the country, and people＇s livelihood. This paper makes objective analysis on the current audit object of resources environment, researches the manage- ment blind sides and problems under the current system, and then puts forward the determining ways of the audit object adapting to the national governance and scientific development.
出处
《广西财经学院学报》
2012年第6期112-120,124,共10页
Journal of Guangxi University of Finance and Economics
关键词
资源环境审计
审计对象
评价体系
resources environment audit
audit object
evaluation system
