房地产交易审计研究

【作者】 王建刚；

【导师】 祝圣训；

【作者基本信息】 天津财经学院 ， 企业管理， 2003， 硕士

【摘要】 环境审计是在20世纪70年代兴起的一种对社会各类组织或某一区域的环境状况和环境行为进行评价的环境管理工具。随着环境审计实施范围的不断拓展，出现了多种类型的环境审计。按审计对象的不同，环境审计主要可分为房地产交易审计（PTA或CLA）、清洁生产审计（CPA）和环境管理体系审计（EMSA）。房地产交易审计的对象是房地产，它是在房地产交易前对所有权发生转移的财产即房地产进行环境负债的评价，或由于其它经济或社会原因需要对房地产进行环境负债的评价；清洁生产审计的对象是整个产品生产过程，它是生命周期评估的延伸，是进行其他环境审计的技术基础；而环境管理体系审计针对的是企业的环境管理体系，它是其他环境审计实施成果能够延续的保证。其中，房地产交易审计是开展其它环境审计的起点和基础条件，对于环境审计的发展有着重大意义。由于土地是国民经济和社会发展的重要资源，是生态系统的重要组成要素，而目前很多环境问题都突出地表现在土地上，特别是工业污染所导致的土地污染，从而也成为全球资源枯竭和生态破坏的主要根源之一，因而进行房地产交易审计，有效地治理工业污染，是实现经济和环境协调持续发展的重要手段。而目前我国的房地产交易审计与西方主要发达国家相比无论在观念和立法上，还是在污染土地审计的理论、方法和实务上都存在很大的差距。鉴于此，笔者选择了“房地产交易审计研究”作为论文选题，以期从这一层面对房地产交易审计在实践中开始专项实施作初步探讨，并在此基础上针对我国国情提出建议。 基于上述考虑，论文主体部分基本结构如下（见图0.1：论文框架）：第一部分：房地产交易审计背景及其理论的提出。第二部分：房地产交易审计的实施。按照3W1H模式，详细阐述如何实施第一阶段和第二阶段房地产交易审计；系统提出第三阶段和第四阶段房地产交易审计的程序和框架；本部份最后，对三大审计进行总体性和分阶段性比较研究。第三部分：介绍了国外房地产交易审计的理论和实践，并指出了各国实施房地产交易审计理论和实践之间的差异。第四部分：国内房地产交易审计的发展情况及其建议。论文结尾指出对将来研究的建议。更多还原

【Abstract】 Environmental Auditing(EA) is one of the environment management tools, which can be used to audit environmental performance of an organization. It was born in the 1970’s. With the development of the auditing, there are varieties of the auditing used in different cases.(The) Environmental auditing can be mainly divided into three types of auditing: Property Transfer Auditing (PTA) (Contaminated Land Auditing), Cleaner Production Auditing (CPA) and Environment Management System Auditing (EMSA) and so on. PTA is used to examine environmental liability of the property before property transfer; CPA to check environmental performance for whole process of production; And EMSA to establish & audit an organization’s environmental management system——a system of whole responsibilities for environmental performance implementing ISO 14000 . Among the three, PTA played an important role in the development of EA.The lands are one of the important resources of the national economy and the social development, one of the basic elements of the global ecological system. While many environmental problems are resulting from land contamination, especially from the land contamination for industry production use.So the land contamination is one of sources of exhausting the global resources as well as the global ecology destruction. So to conduct a PTA and to clean the contaminated land effectively are important ways for sustainable development of both economy and environment. However a big gap of PTA practice is existed between China and the developed countries.Therefore, this paper mainly studies at the PTA in order to conduct a preliminary research in the practices of property transfer and to present some suggestion on the basis of the Chinese conditions. The main contents of this paper are as follows (see Figure 0.1 : the framework of this paper): PartⅠ: Introducing the background of PTA and it’s basic theories.PartⅡ: How to do PTA that includes Phase I , Phase II PTA , Phase III and Phase IV PTA. A comparison & discussion among the three basic environmental auditing (CPA, EMSA and PTA) is also made. Part Ⅲ: Introducing the related theories and practices of PTA overseas, and analyzing the differences of the theories and practices of PTA among the developed countries.Part Ⅳ: Introducing the development of PTA in China and making some suggestion on PTA for China.Finally, the end of this thesis some suggestion for the future study on PTA are given)更多还原