唐洋,周小云①,付跃龙②.我国企业环境审计的主要内容及非线性审计程序研究[J].,2012,13(1):52-56 |
我国企业环境审计的主要内容及非线性审计程序研究 |
The Research on the Main Content and the Nonlinear Audit Procedure of Environmental Audit in Chinese Enterprises |
投稿时间:2011-11-05 |
DOI: |
中文关键词: 企业 环境审计 非线性审计程序 |
English Keywords:enterprise environmental audit nonlinear audit procedure |
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中文摘要: |
文章分析了企业环境审计的主要内容,其内容包括合规性审计、环保资金审计、环境管理体系审计、清洁生产审计、废弃物和有害物质的处理审计、环境友好型产品审计和环评报告审计,并探讨了企业环境审计的非线性程序,最后对如何在我国更好地开展环境审计提出了几点建议。 |
English Summary: |
The paper analyzes the main content of environmental audit. Its content includes compliance audits, environmental protection funds audits, EMS audits, cleaner production audits, waste and hazardous material handling audits, audit of environment-friendly products and environmental evaluation report audits, and discusses the nonlinear procedure of environmental audit. At last, this paper gives some suggestions for the application of environmental audit. |
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