荷兰环境审计法律制度的经验与启示

荷兰是较早开展环境审计的国家,其环境审计法律制度具有政府强制环境审计与社会组织自主环境审计并重、注重环境绩效审计、加强欧盟范围内区域合作环境审计等特点。近些年来,随着环境问题的全球化,荷兰环境审计法律制度也开始呈现注重依托企业自主环境审计机制,全面开展环境保护政策绩效审计,跨部门多领域协作环境审计,以及积极开展国际环境保护公约审计的趋势。荷兰环境审计法律制度对于我国环境审计法律制度的构建与完善具有积极的借鉴意义。

Experience and Enlightenment From Environmental Audit Legal System of the Netherlands

The environmental audit legal system of the Netherlands has several characteristics： it pays same attention to compulsory environmental audit and independent environmental audit; emphasizes environmental performance audit and strengthens environmental audit regional cooperation of EU. In recent years, the environmental audit legal system of the Netherlands present some new development trends：it relies more on independent environmental audit of enterprise; comprehensively carries out environmental performance audit; actively develops multi-department union environmental audit and international environmental audit. Despite of the different environmental protection situations between the Netherlands and China, the reasonable environmental audit legal system of the Netherlands can give more enlightenments to China for the construction of environmental audit legal system.