审计研究
審計研究
심계연구
Audit Research
2013年
2期
34~39
,共null页
环境审计 区域环境 区域特征
環境審計 區域環境 區域特徵
배경심계 구역배경 구역특정
environmental audit, regional environment, regional feature
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。
本文對區域性環境審計文獻進行瞭全麵、繫統的總結,在此基礎上從不同方麵對已有研究進行瞭綜述與評價,認為區域性環境審計研究儘管已逐漸成為環境審計研究框架的組成部分,但目前總體研究還相噹薄弱,繫統性研究成果不多。為瞭深化這一研究,本文提齣瞭在研究中應註意把握國傢區域經濟髮展政策和產業髮展動態,以區域環境承載力為導嚮,緊密聯繫環境問題與環境治理的區域性特徵,以動態和開放的視野拓寬研究領域以及應大膽創新研究方法等若榦建議。
본문대구역성배경심계문헌진행료전면、계통적총결,재차기출상종불동방면대이유연구진행료종술여평개,인위구역성배경심계연구진관이축점성위배경심계연구광가적조성부분,단목전총체연구환상당박약,계통성연구성과불다。위료심화저일연구,본문제출료재연구중응주의파악국가구역경제발전정책화산업발전동태,이구역배경승재력위도향,긴밀련계배경문제여배경치리적구역성특정,이동태화개방적시야탁관연구영역이급응대담창신연구방법등약간건의。
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.