摘要
文章从职能定位、法规政策依据、技术准则、责任约束和审计应用等5个方面探讨我国企业环境审计制度体系的构建,旨在推进企业环境审计成为生态文明建设的一项基础制度,并为企业投资运行管理提供借鉴。
This paper explored the construction of the enterprise environmental audit system from five aspects:functional positioning,legal and policy basis,technical guidelines,liability constraints and audit applications.This paper aims to promote the enterprise environmental audit as a basic system of the ecological civilization construction and provide references for the investment operation management of the enterprises.
作者
宋爽
SONG Shuang(BGRIMM Technology Group,Beijing 100160,China)
出处
《环境保护科学》
CAS
2020年第1期65-68,共4页
Environmental Protection Science
关键词
企业环境审计
职能定位
技术准则
责任约束
Enterprise Environmental Audit
Functional Positioning
Technical Guidelines
Liability Constraints
