我国环境审计准则问题思考

【作者】 张彦军；

【导师】 刘大贤；

【作者基本信息】 首都经济贸易大学 ， 审计学， 2003， 硕士

【摘要】 随着世界各国环境问题的日益突出，可持续发展已成为各国经济发展的首选战略，而环境审计正是在此基础上产生和发展起来的一种适应于21世纪世界经济发展潮流的一种全新的审计模式。笔者通过查阅大量的国外审计研究机构的相关研究资料以及参考国内众多学者关于环境审计课题的研究成果，在随同北京市审计局农林环保分局环境审计小组和审计科研所环境审计课题组实践和调研的基础上，完成了本文的写作。 本文主要针对的问题是：目前由于我国环境审计准则的缺失，造成了我国环境审计实务难以有效开展。故笔者力图在以下两个方面有所突破：一是希望通过对环境审计及环境审计准则进行理论分析，从理论角度建立一个环境审计准则的框架。二是通过介绍和分析国际上已有的环境审计准则并结合我国具体国情，来设计我国环境审计准则。 文章共分四个部分，以下是对每个部分的简单介绍： 第一部分，笔者从一国经济发展中出现的环境问题及其解决手段入手，从理论上来分析环境审计在一国经济发展中的重要性和紧迫性。接着根据当前我国环境审计的现状提出环境审计准则的作用及研究它的重要性。该部分旨在引入本文所要论述的核心问题。 第二部分，从一般的审计准则概念出发，来论述把握环境审计准则的要点和环境审计准则应该具有的特点，在此基础上，笔者对国际上已有的三个环境审计准则的特点及其缺陷作了介绍，然后分析了国内一些学者的相关观点以及我国国家标准中有关环境审计准则的部分内容。该部分目的是为解决本文提出的问题提供一个参考依据。 第三部分，在我国现有的审计准则体系的基础上，理清审计准则和环境审计准则的相互关系，经过对环境审计准则基本假设的分析，提出笔者对我国环境审计准则的一些建议。该部分内容目的是为我国环境审计准则的具体设计提供一个理论基础。 第四部分，笔者首先提出构建我国环境审计准则框架的原则，然后根据我国现有审计准则对环境审计业务的规范，提出构建我国环境审计准则的着眼点，最后在此基础上，提出本人对我国环境审计准则框架的设计。更多还原

【Abstract】 Over the past 20 years global awareness of environmental issues has grown rapidly - with particular emphasis on matters such as ozone depletion, the destruction of rain forests, and global warming. The greatly increased knowledge and experience of environmental issues acquired during this period have led to a rethinking of the role and responsibilities of both governments and industries.With the development of social economy, many new environmental questions have been raised all of the world, The questions sets out to explain the concept of sustainable development. It also assesses the role that auditing might play in auditing the progress made towards meeting the objectives for sustainable development outlined in national strategies.The main problem is that the environmental auditing standards don’t exist in China and so it is difficult to effectively do the practice. This thesis makes efforts to break through in 2 aspects. The one is to establish a theoretic frame by making an theoretic analysis; the other one is to design our environmental auditing standards mode by introducing the already existing international environmental auditing standards.This article concludes four section, they are:The first section mainly describes the author’s study process and study means. By investigating and referring, the paper focuses on the following two problems: the study of the environmental questions and environmental auditing theory, the importance of the environmental auditing standards.Beginning from the auditing concepts, the second part of the thesis address to the points of the auditing standards and the characters that the auditing standards should have. Then, the thesis introduces those existing 3 auditing standards in China and analyzes our domestic scholars’ viewpoints and its practical use in China. This aim of this thesis is to provide a reference.Based on our existing auditing standards system, the third part of the thesis compares the auditing standards with the environmental auditing standards. Then it analyzes the basic assumption of environmental auditing standards and puts forwards some suggestions.In the fourth part of thesis, the author puts forward the principles for constructing our environmental auditing standards frame. Then, he provides some kernels for constructing our environmental auditing standards. In the end, he puts forwards his own design for China’s environmental auditing standards frame.更多还原