审计研究
審計研究
심계연구
Audit Research
2014年
3期
38~42
,共null页
资源 环境 审计 结构
資源 環境 審計 結構
자원 배경 심계 결구
resources; environment; audit; structure
开展资源环境的审计环境理论研究，对推动资源环境审计工作具有特别重要的意义。本文对资源环境审计环境的要素结构与理论定位进行审视，从对资源环境审计理论研究的影响和对资源环境审计实践的影响两方面，全方位论述了资源环境审计环境的影响，提出通过转变经济增长方式与经济核算体系、改革审计模式以及对地方政府和企业负责人的考核机制、建立健全资源环境审计的制度体系等五个方面，对资源环境审计的环境进行进一步的优化。
開展資源環境的審計環境理論研究，對推動資源環境審計工作具有特彆重要的意義。本文對資源環境審計環境的要素結構與理論定位進行審視，從對資源環境審計理論研究的影響和對資源環境審計實踐的影響兩方麵，全方位論述瞭資源環境審計環境的影響，提齣通過轉變經濟增長方式與經濟覈算體繫、改革審計模式以及對地方政府和企業負責人的攷覈機製、建立健全資源環境審計的製度體繫等五箇方麵，對資源環境審計的環境進行進一步的優化。
개전자원배경적심계배경이론연구，대추동자원배경심계공작구유특별중요적의의。본문대자원배경심계배경적요소결구여이론정위진행심시，종대자원배경심계이론연구적영향화대자원배경심계실천적영향량방면，전방위논술료자원배경심계배경적영향，제출통과전변경제증장방식여경제핵산체계、개혁심계모식이급대지방정부화기업부책인적고핵궤제、건립건전자원배경심계적제도체계등오개방면，대자원배경심계적배경진행진일보적우화。
The study of resources and environmental auditing environment theory, which has special signifi- cance to promote the resources and environment audit practice. The paper examine the element structure of re- sources and environment audit and theoretical orientation. Its impact has two aspects. In detail, one is the im- pact on resources and environment audit theory research, and the other is the impact on resources and environ- ment audit practice. From the two aspects,the impact of audit on resource and environmental conducted de- tailed exposition. Through the transformation of economic growth mode and economic accounting system, re- form audit model and evaluation mechanism of local government and responsible persons, the establishment of the institutional system of resources and environment audit and so on five aspects, it optimize the external envi- ronment of resources and environment audit.
