【作者】 王恩山；

【导师】 李雪；

【作者基本信息】 中国海洋大学 ， 会计学， 2005， 硕士

【摘要】 环境问题的出现意味着环境管理的开始,环境审计是环境管理的有机组成部分,环境绩效审计则是环境审计的重要方面和发展趋势。虽然我国的环境绩效审计工作已经引起了各方的普遍重视,国外的环境绩效审计项目正开展的红红火火,但是对环境绩效审计理论的研究却还处于初级阶段,探讨的既不深入,也不系统。为了对环境绩效审计的有关理论问题有一个系统深入的认识,也为了充分发挥理论对实践的指导作用,促进环境绩效审计工作的健康发展,我们完成了本文。 本文系统研究环境绩效审计各方面的问题,以求在总结前人研究成果的基础上,有所创新,使环境绩效审计的理论更加系统化,环境绩效审计实践更加理性化。本文除引言外,共分四个部分,各部分的内容简述如下: 第一部分,环境绩效审计研究综述。首先,本部分从五个方面分析了开展环境绩效审计研究的必要性,然后,对有关环境绩效审计研究的成果进行了总结和评价,指出,虽然我们已经取得了一定的成绩,但对于环境绩效审计的研究,仍然存在不够系统性,不够深入,对很多问题意见不统一等不足。最后,针对现有研究的不足提出了本文的研究思路。 第二部分,环境绩效审计基本理论研究。环境绩效审计是指由国家审计机关、内部审计机构或民间审计组织执行的,对受托环境绩效责任承担者履行其职责的情况进行综合系统地审查、分析,并对照一定的标准评价受托环境绩效责任的履行现状和潜力,提出提高环境管理绩效的建议,促进其更全面有效地履行受托环境绩效责任、提高环境管理绩效的一种特殊的审计控制活动。这是我们对环境绩效审计的定义,关键词就是受托环境绩效责任。受托环境绩效责任是环境绩效审计的根本动因,是受托环境责任的有机组成部分。全面深刻理解受托环境责任是从根本上把握环境绩效审计的唯一途径。这一部分正是在对受托环境责任系统理解的基础上,分析了环境绩效审计的定义、动因、目标、主体、接受方、内容、原则等基本理论问题。 第三部分,环境绩效审计的应用理论研究。环境绩效审计的准则应该属于环更多还原

【Abstract】 Environmental management begins with the appearing of environmental problem. Environmental performance auditing is an important part and the future of environmental auditing, which is an organic element. Though our government and society have paid more attention to the environmental performance auditing and many auditing projects have been done abroad, the research on environmental performance auditing has still in the preliminary stage, because the research is neither systematic nor deep. In order to develop the theory of environmental performance auditing and make a full use of the theory on practice, we have written the paper.We have studied many elements of environmental performance auditing in this paper on the basis of others’ research. Our goal is to make the theory more systematic and more useful for the practice. There are four parts in the paper except for the preface. The main contents of each part are as follows:Part one, the summarization of the research of environmental performance auditing. It is very useful not only for the practice, but also for the theory development to research the environment performance auditing. After the analysis of the necessity of the research of environment performance auditing, we have summarize the mainachievements of others’ research on this field and made some comments on the achievements. We points out that, the present research is neither deep enough nor systematic, though there are some achievements in it. In the end of this part, the research road of this paper is given.Part two, research on the basic theory of environmental performance auditing. Environmental performance auditing is a special auditing control in order to make sure that the environmental performance accountability is carried out fully and effectively, which is done by the government auditing office, internal auditing organization or social auditing agency through checking and analyzing the condition and potential potentiality of the environmental performance accountability and comparing with certain criterion. The key words are environmental performance accountability in the definition, which is the central concept in the theory of environmental performance auditing. On the basis of understanding deeply the environmental performance auditing, we have analyzing many basic problems of environmental performance auditing, such as definition, cause, objective, object, contents, principles, etc.Part three, research on the practical theory of environmental performance auditing. The standard of environmental performance auditing is one part of the standard of environmental auditing, which guide the auditor in the implement and report process. The program and means of environmental performance auditing are similar with that ofcommon performance auditing, though there is somewhat special things. We have analyzed the special requirements of reporting of environmental performance auditing in the end of this part.Part four, other subjects of environmental performance auditing. Though the future of environmental performance auditing is promising, there are four kinds of difficulties in developing it in our country, and we should find our advantages and make good use of them. We also analyze some other subjects about the research of environmental performance auditing.更多还原