中国发展
中國髮展
중국발전
China Development
2011年
5期
7~13
,共null页
环境责任审计 经济责任审计 受托责任 委托代理关系
環境責任審計 經濟責任審計 受託責任 委託代理關繫
배경책임심계 경제책임심계 수탁책임 위탁대리관계
environment responsibility audit; economic responsibility audit; accountability; agency relation
在可持续发展和低碳经济背景下,中国环境审计实务已经取得了较快的发展,环境审计已逐步成为中国审计未来工作的重点。但是,环境审计仍然难以向纵深发展。该文提出,鉴于环境责任与经济责任之间的关联关系,可以考虑将环境责任审计纳入领导人经济责任审计中,完善环境责任审计的配套机制,以便更好地引导环境保护行为的健康发展。
在可持續髮展和低碳經濟揹景下,中國環境審計實務已經取得瞭較快的髮展,環境審計已逐步成為中國審計未來工作的重點。但是,環境審計仍然難以嚮縱深髮展。該文提齣,鑒于環境責任與經濟責任之間的關聯關繫,可以攷慮將環境責任審計納入領導人經濟責任審計中,完善環境責任審計的配套機製,以便更好地引導環境保護行為的健康髮展。
재가지속발전화저탄경제배경하,중국배경심계실무이경취득료교쾌적발전,배경심계이축보성위중국심계미래공작적중점。단시,배경심계잉연난이향종심발전。해문제출,감우배경책임여경제책임지간적관련관계,가이고필장배경책임심계납입령도인경제책임심계중,완선배경책임심계적배투궤제,이편경호지인도배경보호행위적건강발전。
In the context of sustainable development and low-carbon economy,the practice of environment audit has already obtained the quick development in China and is bound to become the focus of audit work in the future.However,environment audit still faces many problems to secure its further development.Given the relationship between environment responsibility and economic responsibility,bringing environment responsibility audit into economic responsibility audit could be taken into account and related mechanism should be improved for the healthy development of environment protection actions.
