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《Journal of Northern Jiaotong University(Social Sciences Edition)》 2003-04
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Research on Basic Problems of Environmental Audit in China

LI Xue,ZHAN Yuan_rui (School of Management, Tianjin University, Tianjin 300222, China)  
As far as the essence of environmental audit is concerned, the content of environmental audit should include examining the formulation and the execution of the regulation and law on the environment protection, the environment protection's plan and funds, the environmental report and the environmental effect to economic activity. Considering the practice, it is emphasized on the stresses of the three subjects, the scientific definition on the obligation scope. Considering the audit objective, the content of environmental audit should include the regularity, the three part of the funds application. The premises to carry out the environmental audit include seven parts such as the improving environment protection consciousness of the people, formulating the law on environmental audit, establishing the mechanism and improving the audit staffs etc.
【CateGory Index】: F239.6
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4 Zhang Lianqi & Ding Yong;Analysis and Discussions on Modern Audit Risk Model[J];The Chinese Certified Public Accountant;2004-10
5 CHEN Jin,LIU Jing?jiang,YANG Fa?ming (Research Center for Management Science & Strategy,Zhejiang University,Hangzhou 310027);Empirical research on the green technological innovation auditing[J];Studies In Science of Science;2002-01
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8 XIN Jin-guo, LI Qing (Hangzhou Institute of Electronics Engineering, Hangzhou 310037, China);Research on the Standards of Environmental Audit[J];Economy & Audit Study;2000-06
9 YUAN Guang-da( Accounting Department , Nanjing Institute of Meteorology, Nanjing, Jiangsu, 210044, China );The Audit of Enterprise Environment Information[J];Economy & Audit Study;2002-03
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【Secondary References】
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1 GUO Yang-sheng(School of Mathematics and Quantitative Economics,Hubei University of Education,Wuhan 430205,China);Assessment of the Environmental Performance Audit:A Perspective from Fuzzy Mathematics[J];Journal of Nanjing Audit University;2010-03
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1 ;企业内部环境绩效审计内容和技术方法研究[A];[C];2009
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