论可持续发展背景下民间的环境审计的发展.docVIP

论可持续发展背景下民间环境审计的发展（上） （作者:___________单位: ___________邮编: ___________） 【摘 要】当环境问题真正开始威胁到人类的生存时，对其的保护正日益成为各部门共同关注的焦点。我国可持续发展战略的实施之后，很多过去被认为与环境保护关系不大的组织机构正在逐渐承担起有利于环境保护的职能，比如，审计部门。 近年来，企业的发展与其环境问题的联系越来越受人关注，利益相关者要求企业对因自身行为而造成的环境影响加以约束，对其在环境方面所做的披露加以考核。另一方面，企业又需要外界为其在环境方面做出得业绩进行评估证明。在这种状况下，第三方的环境审计显得尤为重要。 本文着重讨论民间环境审计在此情况下存在的必要性，职能方向以及在发展过程中会遇到的问题，并有针对性地提出相应的解决方案。 关键词：民间环境审计，审计职能范围，风险障碍 Abstract When the environmental problems begin to threaten human beings, protections become the common concerns of most departments day by day. After the implementation of the sustainable development strategy in our country, those who originally were regarded as unrelated organizations to environment now are making contributions to environmental protection. Auditing division is a member of them. In recent years, more and more people pay attention to the relationship between enterprise抯 development and environmental pollution. Stakeholders request firms minimize their harmful effect on environment. In addition, they want to check whether the disclosure of enterprise environment is fine. On the other hand, companies need others to evaluate and certify the achievement they make to environment. Under such circumstance, environmental audit made by the third party appears especially important. The dissertation is around the necessary of establishing social environmental audit. Its functions and risks in the process of development are also discussed. Finally, some suggestions are given to reduce or eliminate the threats. Key words: social environmental audit, audit functions, risks and barriers 目 录 一、序言1 二、我国环境审计的现状2 （一）文献回顾2 （二）实务进展2 （三）目前存在的问题2 三、实施民间环境审计的必要性与可行性分析3 （一）实施民间环境审计的必要性4 （二）实施民间环境审计的可行性6 四、民间环境审计的职能范围8 （一）基本职能8 （二）延伸性职能9 五、民间环境审计在发展初期遇到的主要风险障碍10 （一）外部因素10 （二）准则指标10 （三）审计师的能力问题12 （四）成本—效益12 （五）环境问题的不确定性12 六、发展完善我国民间环境审计的建议12 （一）外部因素12 （二）环境会计审计准则