摘要
以环境审计的研究现状为基础,分析煤炭行业在环境内部审计方面存在的问题及原因并给出解决方案,以帮助煤炭企业发展的同时减少对环境的污染,这是煤炭行业实现环境友好的决定性条件,也响应了审计领域新的研究方向。
Based on study status of the environment audit,the paper analyzed the problems and causes of the environment internal audit aspects in the coal industry and provided the solution in order to help the development of the coal enterprises and to reduce the pollution to the environment.Thus those would be the crucial conditions of the coal industry to realize the environment friendship and to response the new study orientation of the audit domain.
作者
薛艳
李悦
Xue Yan Li Yue(School of Management, Heilongjiang University of Science and Technology, Harbin 150022, China)
出处
《煤炭经济研究》
2017年第1期74-77,共4页
Coal Economic Research
基金
黑龙江省自然科学基金资助项目(G201215)
黑龙江省哲学社会科学基金资助项目(13D075)
关键词
环境审计
环境内部审计
环境保护
煤炭企业
environment audit
environment internal audit
environment protection
coal enterprise
