【作者】 杨智慧；

【导师】 李雪；

【作者基本信息】 中国海洋大学 ， 会计学， 2003， 硕士

【摘要】 环境审计理论结构研究对环境审计理论的完善和环境审计实务的开展都具有十分重要的意义，是环境审计理论研究必须首先解决的关键问题。但当前对环境审计理论结构的研究十分匮乏，还存在着一些缺陷和不足。因此，本文的主要目的是构建一个全面、系统、合理、有效的环境审计理论结构，为系统深入地研究环境审计提供一个可供参考的指南，以期进一步指导实践。 鉴于此，本文在借鉴前人研究成果的基础上，运用归纳与演绎相结合的研究方法构建了一个全新的环境审计理论结构，并对其各个要素进行了系统分析。 该理论结构包含两类要素：基本要素和派生要素。基本要素在环境审计理论结构中必不可少，是构建环境审计理论结构的基础，包括环境审计目标、环境审计假设、环境审计原则、环境审计准则、环境审计方法、环境审计概念和环境审计本质；派生要素蕴含在基本要素之中，对环境审计理论结构的构建起辅助作用，包括环境审计主体和环境审计对象。在所有要素中，环境审计目标是环境审计理论结构的起点，对其他要素起着决定和制约作用，而其他要素在环境审计目标的统驭下形成一种相对稳定的关系，使环境审计理论结构得以构建。 上述理论结构符合人们对客观事物的认识过程，表明环境审计理论研究是一个循环过程，只有对各个要素进行不断改进和修正，才能促进理论研究的完善和实务水平的提高。更多还原

【Abstract】 Researches on environmental auditing theory framework are of great importance in theory and practice, and they are the first key question to be solved in researches on environmental auditing theory. But researches on environmental auditing theory framework are few, and have some limitan’oa So the objective of the thesis is to build a allround, systematical, rational and effective environmental auditing theory framework, which will offer a guide for researches on environmental auditing theory and practice.Based on absorbing the production of others, the thesis applies induction and algorism to build a new environmental auditing theory framework, and analyzes all factors systematically.This framework includes Basic factors and Derivative factors. The former is absolutely necessary and is the base of building the framework. It includes environmental auditing objective , environmental auditing postulates , environmental auditing principles , environmental auditing standards, environmental auditing methods, environmental auditing concepts and environmental auditing essence. The latter is contained in the former and plays a secondary role in building the framework. It includes environmental auditing main body and environmental auditing object. Environmental auditing objective is the jumping-off point and determines and restricts other factors, which makes other factors form a steady relation and build a environmental auditing theory framework at last.This framework accords with the process of people’s knowing things and shows that researches on environmental auditing theory are a circular process. On other words, we must improve and modify all factors constantly, which will promote the perfection of theory and enhance the level of environmental auditing practice.更多还原