【摘要】 本文讲述了环境审计发展的８种社会推动力：①环境法律法规的日趋增多和执法力度的日益增大；②消费市场和资本市场的要求和推动；③公众的参与，特别是工会的参与和椎动；④政府的倡导和椎动；⑤开明企业家和产业协会的积极行动；⑥国际组织的推动；⑦环境审计专业队伍和环境审计协会的成长；⑧政府机关和事业单位的环境审计实施等。更多还原

【Abstract】 This paper presents an analysis of 8 types of social driving forces for the auditing development: ① The increasing severeness and rapid growth of environmental regulations and laws and their enforcing; ② The forces from markets, especially capital markets; ③ Public participation, such as the participation of worker unions; ④ The promotion of governments; ⑤ Wise businessmen and industrial association take active actions for the auditing; ⑥ The promotion of international organizations; ⑦ The development of professional auditors and their associations; ⑧ The imple- mentation of the auditing in government departments and institutions.更多还原