【摘要】 环境审计自20世纪70年代在发达国家的一些企业自发产生,直到1992年联合国召开环境与发展大会后才得以广泛开展,并形成了环境审计的理论框架和操作体系。矿山环境审计在发达国家备受关注,因为矿业的发展给生态环境带来了一系列负面影响。我国矿山环境审计基本处于空白状态。为实现我国可持续发展战略,有必要借鉴发达国家矿山环境审计的理论和实践经验,重点开展矿山企业的内部环境审计和外部环境审计工作。更多还原

【Abstract】 Environment auditing didn’t develop widely until 1992 when environment and development congress was held by the UN and formed its theoretical framework and operational system since it spontaneously came into being in some enterprises in developed countries in 1970s.In view of the development of mining industry bringing a series of negative effects into ecological environment,it is necessary for China to use the experience of mining environmental auditing theory of developed countries for reference and make great efforts in internal environmental auditing and external environmental auditing of mining enterprises,and finally realize the sustainable development strategy.更多还原