| 从被动到主动:促进内部环境审计开展的新思路 |
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| 引用本文： | 孙岩,杨肃昌. 从被动到主动:促进内部环境审计开展的新思路[J]. 生态经济(学术版), 2006, 0(2): 85-87 |
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| 作者姓名： | 孙岩 杨肃昌 |
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| 作者单位： | [1]兰州大学经济学院,兰州730000 [2]兰州商学院,兰州730020 |
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| 摘 要： | 内部环境审计是企业环境管理系统的重要组成部分，实施内部环境审计能够促进企业的环境保护，但内部环境审计成本的存在却阻碍了企业内部环境审计的开展。本文对阻碍内部环境审计开展的根本原因进行了深入分析，并在此基础上提出了使企业从被动地遵循法律规定到主动追求内部环境审计利益的解决思路。
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| 关 键 词： | 环境管理系统 环境审计 审计立法 |
From the Passive to the Initiative: Thought of Promoting the Audit of Enterprises Interior Environment |
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| SUN Yan,YANG Su-chang. From the Passive to the Initiative: Thought of Promoting the Audit of Enterprises Interior Environment[J]. Ecological Economy, 2006, 0(2): 85-87 |
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| Authors: | SUN Yan YANG Su-chang |
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| Affiliation: | 1.Economics Department of Lanzhou University, Lanzhou 730000, China; 2.Lanzhou Commercial College, Lanzhou 730020, China |
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| Abstract: | Interior environment audit which plays an important role in the enterprises' environment management system has great benefit to the protection enterprises' environment.But the cost of internal environment audit hinders it from extensive development.This text analyzes the fundamental causes that hinder the internal environment audit from development,and then proposes some reasonable solutions which make the enterprises perform their duties in the mood of unconstraint. |
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| Keywords: | environmental management system environment audit audit legislation |
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