| 基于能质流分析的生产型企业环境审计 |
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| 引用本文： | 李兆东,时 现,鄢 璐.基于能质流分析的生产型企业环境审计[J].审计与经济研究,2010,25(1). |
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| 作者姓名： | 李兆东 时 现 鄢 璐 |
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| 作者单位： | 1. 南京审计学院国际审计学院,江苏,南京,211815
2. 中华人民共和国审计署驻上海特派员办事处,上海,200000 |
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| 基金项目： | 江苏省教育厅哲学社会科学基金指导项目 |
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| 摘 要： | 环境会计难以突破环境资产、负债的确认瓶颈,这制约了依靠传统审计方法的环境审计的开展.从生产型企业对环境产生影响的能质流角度出发,借鉴能质流分析方法,进而构建新型的企业环境审计模式可为环境审计在生产型企业中的开展提供新的方法和思路.
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| 关 键 词： | 环境审计 生产型企业 能质流 能量流分析 物质流分析 |
A Study on Manufacturing Environmental Auditing Based on Energy-Matter Flow |
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| LI Zhao-dong,SHI Xian,YAN Lu.A Study on Manufacturing Environmental Auditing Based on Energy-Matter Flow[J].Economy & Audit Study,2010,25(1). |
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| Authors: | LI Zhao-dong SHI Xian YAN Lu |
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| Institution: | LI Zhao-dong1,SHI Xian1,YAN Lu2 (1. School of International Audit,Nanjing Audit University,Nanjing 211815,China,2. Shanghai Resident Office,China National Audit Office,Shanghai 200000,China) |
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| Abstract: | It is difficult for environmental accounting to confirm the environmental assets and liabilities. So environmental auditing based on traditional auditing methods has its restricted function. From the environmental impact and analytical method of manufacturing enterprises energy-matter flow,we have constructed a new model of corporate environmental auditing. The new methods and ideas are provided for environmental auditing in this area. |
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| Keywords: | environmental auditing manufacturing enterprises energy-matter flow energy flow analysis matter flow analysis |
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