摘要
习近平总书记提出"绿水青山就是金山银山"的宏观科学论断,为加快推动我国经济发展与生态文明建设提供了正确的思想引领和发展方向。生态审计主要可解决我国社会经济建设与发展过程中生态破坏问题,是一种有效的经济决策监督与风险控制手段,符合"绿水青山就是金山银山"的理念,是推进生态文明建设的实践工具。本文立足于"两山理论"的科学思想,探究生态审计的理论架构和保障措施。
Xi Jinping,General Secretary of the CPC Central Committee, puts forward the macro-scientific thesis that "lucid waters and lush mountains are invaluable assets",which provides a correct ideological guidance and development direction for accelerating the promotion of China′s economic development and ecological civilization construction.Ecological audit can solve the problem of ecological pollution damage in the process of social and economic construction and development in our country.It is an effective means of economic decision-making supervision and risk control,which is consistent with the concept of "lucid waters and lush mountains are invaluable assets" and will promotes the construction of ecological civilization as a practice tool.Based on the scientific thinking of "Two Mountains" theory,this article explores the theoretical framework and safeguard measures of ecological audit.
作者
李璞颖
赵肖瑞
Li Pu-ying;Zhao Xiao-rui(School of Accounting,Guizhou University of Commerce,Guiyang,Guizhou 550014)
出处
《贵州商学院学报》
2020年第3期61-67,共7页
Journal of Guizhou University Of Commerce
基金
贵州省理论创新课题(联合课题)“贵州新型城镇化的生态审计方法体系研究”(GZLCLH2020-197)。
关键词
两山理论
生态审计
理论架构
Two Mountains Theory
Ecological Auditing
Theoretical Framework
