【作者】 赵艳；

【导师】 许良虎；

【作者基本信息】 江苏大学 ， 会计学， 2007， 硕士

【摘要】 环境是人类赖以生存的条件,环境的好坏直接影响着人类生存的质量。进入20世纪后期,世界经济呈现出加速发展趋势,工业化带来的资源过渡性消耗、环境恶化、生态破坏等问题已直接威胁人类的生存与发展。环境资源问题成为人们关注的焦点,并迫切地要求加强环境管理。保护环境是一件造福当代,涉及子孙万代的大事,也是一项发展经济,实现繁荣的有效措施。环境保护与经济发展密不可分,而审计的本质在于对经济活动的监督,这就使得审计进入环境管理领域成为必然。开展环境审计是为了促进国家环境政策、法规的贯彻落实、加强环境风险的控制、提高环境工作水平,以便更好地保护自然资源和人类生存环境。我国是一个发展中国家,党中央提出了坚持可持续发展的国家战略,其核心是发展,要求在资源可持续利用和环境保护的前提下,实现经济和社会的和谐发展。我国的环境审计就是在可持续发展的国家战略指导下逐步建立并开展起来的。然而,我国的环境审计才刚刚起步,涉及的领域还基本在对环保资金的审计评价上,这与当今国际环境审计的发展状况相比是远远落后了。我国的环境审计在实践中还存在着许多障碍,比如环境法规还不够完善;环境审计的规范几乎是一片空白;人们的环境意识还比较薄弱等等。就镇江市而言,镇江市作为苏南的重要城市之一,也肩负着发展经济、实现可持续发展战略的重任。特别是镇江在着力建设生态城市的同时也是一个以工业作为主要经济支柱产业的城市,其中如电力、建材、冶金等重污染工业企业又居多,所以面临着严峻的环境保护任务。然而,镇江市的环境审计工作由于各种原因并没有真正的、有效的展开,更谈不上对经济发展的贡献。本文通结合镇江市工业经济发展相关情况,对镇江市的环境审计工作在理论和实践上作一些初步的探索,从而推动镇江市环境审计的立法、环境审计规范的制定、环境审计的实践等各项工作的开展,以便使环境审计能够有效的发挥其应有的作用,为镇江市经济发展做出贡献。更多还原

【Abstract】 The environment is the condition of humanity’s existent, and the quality ofenvironment directly affect the human survival quality. In 20th century later periods,the world’s economics presented the tendency of accelerating to develop, the largeconsumption of resources, the environment depravation, ecology destruction and so on,which questions the industrialization brought us, has directly threatened humanity’ssurvival and the development. The environment resources question becomes the focalpoint which the people pay attention to, and urgently requests to strengthen theenvironment management. Protecting environment is an important matter, whichbenefits the present age and descendants’, also is a effective action to develop economy,realize the prosperous. The environmental protection and the economy developmentare inseparable, the essence of auditing lies in to the economic activity surveillance,this enables the auditing enter the environment management domain to becomeinevitably. The development of environmental auditing is for promoting theimplementation and realization of the national environmental policy, the laws andregulations, strengthening the control of environmental risk, raising the level ofenvironmental work, to protecting the natural resource and the human survivalenvironment well.Our country is a developing nation, Central Party Committee proposed that take the strategy of sustainable development as our national strategy, its core is the development, which requests under the resources sustainable use and the environmental protection premise, realizes the economical and social development. Our country’s environmental auditing is establishing and developing gradually under the direction of the sustainable development strategy. However, our environmental auditing only then just started, the domain which involved only basically in to the appraisal of environmental protection fund auditing, this compared the international environmental auditing development condition is fall behind by far. Our environmental auditing also has many barriers in the practice, for instance, the environmental laws and regulations are insufficiently; the environment audit standard nearly is a piece of blank; people’s environmental awareness is weak and so on.. Besides, Zhenjiang is one of the important southern cities of Jiangsu, , also shoulders the heavy responsibility of developing economy and realizing the sustainable developmental strategy. Specially, while constructing ecology city, Zhenjiang is a city which the industry took the main cornerstone industry in the city, and such as electric power, the building materials, the metallurgy and so on, which are serious pollution industrial, are in the majority, therefore, is facing the stern environmental protection duty. However, Zhenjiang’s environmental auditing work because each kind of reason has been certainly untrue, effective launching, that is far from to the economic development contribution.The research of this topic, is for the purpose of by the introduction of the environmental auditing correlation theories, and unifies the correlation situation of industrial economy development of Zhenjiang, makes some preliminary explorations to the Zhenjiang environmental auditing work in the theory and the practice, to impelling the legislation, environmental auditing standard of environmental auditing in Zhenjiang, and to enriching the development of environmental auditing practices, in order to causes the function that be supposed to have, which the environmental auditing can effectively display, and makes the contribution for the economic development of Zhenjiang.更多还原