| 析环境审计对ISO14000的借鉴 |
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| 引用本文： | 陈思维. 析环境审计对ISO14000的借鉴[J]. 审计与经济研究, 2006, 21(5): 8-12 |
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| 作者姓名： | 陈思维 |
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| 作者单位： | 南京审计学院,国际审计学院,江苏,南京,210029 |
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| 摘 要： | ISO14000环境系列标准和环境审计的关系如何，尤其是环境审计中如何借鉴ISO14000的问题，尽管受到广泛关注但始终未得到认真的研究和解决。本文以近年来对该问题研究的结果为背景，对环境审核与环境绩效审计之间的关系进行辨析，在此基础上提出环境审计应该从评价标准和最佳实务支持两方面对ISO14000进行借鉴。
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| 关 键 词： | 环境绩效审计 环境审核 评价标准 最佳实务支持 |
| 文章编号： | 1004-4833（2006）05-0008-05 |
| 收稿时间： | 2006-07-11 |
| 修稿时间： | 2006-07-112006-08-23 |
Environmental Auditing with Reference to ISO14000 |
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| CHEN Si-wei. Environmental Auditing with Reference to ISO14000[J]. , 2006, 21(5): 8-12 |
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| Authors: | CHEN Si-wei |
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| Affiliation: | Faculty of International Audit, Nanjing Audit University, Nanjing 210029, China |
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| Abstract: | The relationship between serial ISO14000 environmental standards and environmental auditing has been much discussed, especially the question on how to draw lessons from ISO14000. This paper first makes a survey of the background in this regard, and then analyses the relationship between environmental auditing and environmental performance auditing, and finally proposes the lessons should be drawn are appraisal standards as the best support practice. |
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| Keywords: | environmental performance auditing environmental auditing appraisal standards the best support practice. |
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