摘要
随着工业文明不断进步,环境管理已经成为现阶段全球关注的问题之一,企业内部环境审计也成了未来审计发展的必然趋势。本文对环境审计定义和我国环境审计发展进行概述;对加强企业内部环境审计建设的重要性进行分析,并结合我国企业内部环境审计存在的问题,给出完善企业内部环境责任审计的对策建议。
With the continuous progress of industrial civilization, environmental management has become one of the global concerns at this stage, and internal environmental audit of enterprises has become the inevitable trend of future audit development. This paper summarizes the definition of environmental auditing and the development of environmental auditing in China, analyses the importance of strengthening the construction of internal environmental auditing in enterprises, and puts forward some countermeasures and suggestions to improve the internal environmental responsibility auditing in Enterprises Based on the existing problems of internal environmental auditing in enterprises in China.
作者
陈彤
CHEN Tong(Guangdong University of Foreign Studies,Guangzhou Guangdong 511400,China)
出处
《科技视界》
2019年第31期242-243,157,共3页
Science & Technology Vision
关键词
低碳经济
内部环境审计
环境管理体系
问责机制理论
Low-carbon economy
Internal Environmental Audit
Environmental Management System
Accountability mechanism theory
