市场条件下的生态审计发展模式分析

环境问题的出现使审计环境发生了变化,随着市场化进程的加快,审计界应根据市场的需求,及时改变生态审计模式,构建以民间审计为主导,国家审计、内部审计和环保人士共同参与的新型生态审计模式。

Analysis of biological auditing development mode under market condition

The advent of environmental pollution results in the changes in audit environment. The audit cycle needs to modify the old ecological auditing models and to create a new one which is audited mainly by nongovernmental organizations and co-audited by governmental, enterprises itself and environmentalists to keep pace with the market dynamics.