【作者】 程亭； 张龙平；

【机构】 中南财经政法大学；

【摘要】 国家生态安全和公民环境权利保护已成为我国经济社会发展过程中关注的重要问题。本文在明确国家生态安全和公民环境权利的内涵和根本要求的基础上,分析政府审计、注册会计师审计和内部审计在生态环境治理中的作用路径和具体作用,并从我国实际情况出发,提出环境审计应以保护国家生态安全和公民环境权利为终极目标,来设计我国三大审计主体开展环境审计工作的现实路径和内容,形成完善的环境审计工作体系,推动我国环境审计的进一步发展。更多还原

【Abstract】 The protection of national ecological safety and civil environmental right has been the significant issue in the development of Chinese economy and society.On the basis of defining the implications and essential claims of national ecological safety and civil environmental right,the acting paths and specific effects of government audit,CPA audit and internal audit,which are in the governance of ecology environment,are analyzed in the paper.According to our actual situations,we propose that the protection of national ecological safety and civil environmental right should be the ultimate aim of environmental auditing.Based on this,the available paths and contents that three main audit subjects carry out environmental auditing are designed to form perfect environmental auditing work system,with the purpose of promoting the development of environmental auditing in China.更多还原