| 政府环境责任审计本质与特征的探讨 |
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| 引用本文： | 牛鸿斌,崔胜辉,赵景柱.政府环境责任审计本质与特征的探讨[J].审计研究,2011(2). |
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| 作者姓名： | 牛鸿斌 崔胜辉 赵景柱 |
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| 作者单位： | 中国科学院城市环境研究所; |
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| 摘 要： | 审计是一种管理工具,政府环境责任审计则是服务于环境管理的工具。从广义上来说,政府环境责任审计不但是政府审计的一种类型,也是国家环境管理的一部分。本文从工具论的角度对政府环境责任审计的本质进行了探讨,认为其本质是控制和创新领导干部政府环境行为的管理工具,通过影响领导干部政府环境行为,实现维护生态环境安全的工作目标。在对本质认识的基础上,又从区别于狭义环境管理的角度,分析了政府环境责任审计作为广义上环境管理活动的特征,从而为更好地认识与研究政府环境责任审计奠定了重要基础。
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| 关 键 词： | 政府环境责任审计 环境审计 本质 特征 |
Discussion on Essence and Character of Government Environmental Responsibility Audit |
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| Niu Hongbin Cui Shenghui Zhao Jingzhu.Discussion on Essence and Character of Government Environmental Responsibility Audit[J].Audit Research,2011(2). |
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| Authors: | Niu Hongbin Cui Shenghui Zhao Jingzhu |
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| Institution: | Niu Hongbin Cui Shenghui Zhao Jingzhu |
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| Abstract: | Audit is a management tool.Government environmental responsibility audit is a tool to be used in serving of environmental management.Broadly speaking,government environmental responsibility audit is not only a type of government audit,but also a part of the national environmental management.This paper discusses on the essence of government environmental responsibility audit from instrumentalism.We think the essence of government environmental responsibility audit is a management tool to control and innovate... |
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| Keywords: | government environmental responsibility audit environmental audit essence character |
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