| 环境责任审计初探 |
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| 引用本文： | 朱秀霞,刘长翠.环境责任审计初探[J].中国发展,2011,11(5):7-13. |
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| 作者姓名： | 朱秀霞 刘长翠 |
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| 作者单位： | 1. 中华女子学院管理学院,北京,100101
2. 首都经济贸易大学会计学院,北京,100070 |
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| 摘 要： | 在可持续发展和低碳经济背景下,中国环境审计实务已经取得了较快的发展,环境审计已逐步成为中国审计未来工作的重点。但是,环境审计仍然难以向纵深发展。该文提出,鉴于环境责任与经济责任之间的关联关系,可以考虑将环境责任审计纳入领导人经济责任审计中,完善环境责任审计的配套机制,以便更好地引导环境保护行为的健康发展。
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| 关 键 词： | 环境责任审计 经济责任审计 受托责任 委托代理关系 |
Discussion on Environment Responsibility Audit |
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| Zhu Xiuxia,Liu Changcui.Discussion on Environment Responsibility Audit[J].China Development,2011,11(5):7-13. |
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| Authors: | Zhu Xiuxia Liu Changcui |
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| Institution: | Zhu Xiuxia1,Liu Changcui2 (1.Management School,China Women's University,Beijing100101,China,2.Accounting School,Capital University of Economics and Business,Beijing100070,China) |
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| Abstract: | In the context of sustainable development and low-carbon economy,the practice of environment audit has already obtained the quick development in China and is bound to become the focus of audit work in the future.However,environment audit still faces many problems to secure its further development.Given the relationship between environment responsibility and economic responsibility,bringing environment responsibility audit into economic responsibility audit could be taken into account and related mechanism s... |
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| Keywords: | environment responsibility audit economic responsibility audit accountability agency relation |
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