构建环境责任报告审计目标体系的探讨

环境责任已成为政府和企业社会责任的重要组成部分,环境审计也引起了世界各国会计和审计界的广泛关注与研究。近代社会经济学家认为,企业不能只注重市场,还要关注整个社会环境,企业对环境责任是客观存在的,也有履行环境责任的义务。企业环境责任报告是为了弥补企业现有报告的不足而产生的诸多企业社会责任报告中的一种。社会要求会计主体提供的环境责任报告信息对决策者有用,因此,该报告必须进行审计。构建环境责任报告审计的基本目标和具体目标是审计工作的发展,也是环境审计作为一门新的审计门类从理论到实践的必然性。

Probe on Constructing Environmental Responsibility Report Audit Objective System

Environmental responsibility has become a major part of the social responsibilities of governments and enterprises; at the same time, environmental auditing attracts wide attention from the accounting and auditing circles around the world. Recent social economists deem that it's not enough for the enterprises to attach importance to market. They are also required to pay attention to the social environment. They have the liabilities of performing environmental responsibility, which is objective. Enterprises' environmental responsibility report is one of their social responsibility reports that aim to make up the shortcomings of existent enterprises' reports. The utility of the environmental responsibility reports supplied by the accounting subject to the decision-makers must be examined through auditing. To construct the basic and specific objectives of environmental responsibility report auditing is the expansion of the contents of auditing as well as the inevitable product of the evolution from theory to practice of environmental auditing as a new auditing subject.