【摘要】 为监督中国环境政策的执行、环境保护管理体系的运行情况、环保资金的投入与效益以及资源的合理开发利用、大气污染、水污染、有害废物控制与治理情况及自然资源保护状况等,需要审计机关通过环境审计进行监督,因此开展环境审计势在必行。文章从论证开展环境审计的必要性入手,就完善环境审计的法律法规提出了意见。更多还原

【Abstract】 To supervise the enforcementof environmental policies,functionof environmenttal protection regulating system,investment and profit of environmental protection capital,development and utilizationof resource, air pollution, water pollution, controlling and government of hazardous waste, and the protecting condition of natural resource, the auditing officeshould supervise the environmentauditing, therefore the environmentauditing is absolutely necessary. In this paper, the author will begin with the necessity of environmentauditing, and then bring some laws and regulationsto improve environmentauditing.更多还原