【摘要】 阐述了经济全球化形势下对企业进行环境责任审计的必要性。指出了企业环境责任审计的具体内容,注重企业投资的可行性,对企业环境责任进行事前审计;评审企业环境成本和环境效益,对其环境责任进行事中审计;为使企业树立环保形象,对企业环境责任进行事后审计。认为作好企业环境责任审计工作,应从财务审计入手,评审其环保成本和环境效益;抓好重点行业、重点企业的环境责任审计;抓好乡镇企业的环境责任审计;加快制定环境责任审计的规范和评价标准;加强环境责任审计人员的培养。更多还原

【Abstract】 The necessity of undergoing environmental responsibility auditing under the situation of economic globalization was expoundedThe specific content of environmental responsibility auditing of enterprises,emphasizing the feasibility of enterprises’ investment, prior auditing of enterprises’ environmental responsibility,evaluating environmental cost and benefits of enterprises,auditing the environmental responsibility during the goingon,and auditing the environmental responsibility afterwards for the image of enterprises’ environmental protection were all put forward in this paperIn order to audit enterprises’ environmental responsibility well,the authors also pointed out that the financial auditing should be done first to evaluate the cost and benefits of environmental protection;environmental responsibility auditing of important trades,important enterprises and town’s enterprises should be done well;the criterion and evaluation standard of environmental responsibility auditing should be set up immediately;and the training of environmental responsibility auditors should be strengthened更多还原