摘要
本文对区域性环境审计文献进行了全面、系统的总结,在此基础上从不同方面对已有研究进行了综述与评价,认为区域性环境审计研究尽管已逐渐成为环境审计研究框架的组成部分,但目前总体研究还相当薄弱,系统性研究成果不多。为了深化这一研究,本文提出了在研究中应注意把握国家区域经济发展政策和产业发展动态,以区域环境承载力为导向,紧密联系环境问题与环境治理的区域性特征,以动态和开放的视野拓宽研究领域以及应大胆创新研究方法等若干建议。
Based on the regional environmental audit literature, this paper undertook a comprehensive and systematic summary. Reviewed and evaluated from different areas on the basis of existing research, this paper found that al- though the regional environmental audit research had gradually become an important part of the environmental audit research framework, the overall research was still very weak and the results from systematic research was few. In or- der to deepen the study, this paper presents some suggestions such as the study should pay attention to the national regional economic development policy and industry development, should be based on the carrying capacity of regional environment oriented, should be closely linked to environmental problems and environmental management of regional feature, should be based on the dynamic and open views broaden the research field and should be bold and innovative research methods.
出处
《审计研究》
CSSCI
北大核心
2013年第2期34-39,共6页
Auditing Research
关键词
环境审计
区域环境
区域特征
environmental audit, regional environment, regional feature
