【作者】 付健； 史朋彬； 付雅；

【机构】 广西师范大学；

【摘要】 绿色审计作为一项有效的经济、环保监督手段,在经济、社会与环境的可持续发展中发挥了积极的作用,对传统的审计模式作出了有益补充,克服了未将资源环境纳入核算范畴而可能出现的会计核算虚假等问题,保证了审计监督的公允性、真实性和合法性。但绿色审计法律制度在我国理论及实务界仍属探索阶段,法律上更属空白地带。借鉴、吸收荷兰立法经验,制定《绿色审计准则》,创建我国绿色审计制度,具有十分重要的理论价值和现实意义。更多还原

【Abstract】 As an effective monitoring instrument in economy and environment,green audit play an active role,which make a useful complement to traditional audit model,overcome a series of problem which can appear false accounting because not to take environmental resources account into accounting category,ensure the fairness,authenticity and legitimacy of audit supervision,in economy,society and environmental sustainability.However,the legal system of green audit is still exploratory stage in theory and practice of our country.Even,is also gray area in law.Absorbing the experience of Dutch legislation have great theoretical and practical significance to formulate "green audit standard" and create green audit system in our country.更多还原