环境绩效审计研究综述与展望Research Review and Prospect on Environmental Performance Auditing
许松涛;陈霞;
摘要(Abstract):
对最高审计机关国际组织、美国环保局、英国标准所的BS7750、欧盟EMAS和ISO 14000系列的环境审计和环境绩效审计的研究作了简要回顾与评述。指出我国环境绩效审计理论体系的构建,需在环境管理系统审计、环境绩效审计标准、与其他审计之间的关系、环境绩效审计作为环境管理工具等方面借鉴国外研究成果。
关键词(KeyWords): 环境审计;环境绩效审计;最高审计机关国际组织;ISO14000系列
基金项目(Foundation): 江西省社会科学规划学科共建项目(09YJ254)
作者(Author): 许松涛;陈霞;
Email:
DOI: 10.13989/j.cnki.0517-6611.2010.35.196
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