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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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【Citations】
Chinese Journal Full-text Database 1 Hits
1 WT4BX]LI\ Ping [WT4”BZ](School of Accounting, Lanzhou Commercial College, Lanzhou 730020, China) [WT4”HZ][;Study on the environmental auditing[J];Journal of Lanzhou Commercial College;2001-03
【Co-citations】
Chinese Journal Full-text Database 1 Hits
1 HUANG Pingsha1,BAI Chunjie1,WU Zongliang2(1.Department of Environmental Science,Zhejiang Wanli University,Ningbo Zhejiang 315100,China;2.Ningbo Auditing Bureau,Ningbo Zhejiang 315101,China);Improvement of Auditing for Environmental Performance by Applying Contingent Valuation Method:A Case Study of Inland Waterway Pollution Control[J];Ecological Economy;2009-02
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 Liu Wei-si (Department of lndustrial & Commercial Management,Nanhua University,Hengyang 421001 Hunan China);A Study of the Environmental Auait Development in China[J];Commercial Research;2001-05
2 JIANG Yao ming (Jiangxi University of Finance and Economics, Nanchang Jiangxi 330013,China);On the Theoretical Framework of Environmental Accounting[J];RESEARCH ON FINANCIAL AND ECONOMIC ISSUES;2000-04
3 Geng Jianxin et al.;International Comparison for Environmental Message and Environmental Audit[J];Environmental Protection;2003-03
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
6 ;Analysis of Social Driving Forces for Development of Environmental Auditing[J];World Environment;2001-03
7 ZHANG Shao yong,LUO Yu ming (Guangzhou Honghai Accounting Firm Corporation Ltd.;Social Audit and Environment Audit[J];ECONOMY & AUDIT STUDY;2000-03
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
10 XIN Jin-guo1 XING Xiao-ling2( 1.Hangzhou Institute of Electronics Engineering, Hangzhou 310037,China;2.Shaoxing College of Art and Science, Shaoxing 312000, China);Study on the Audit of Environment Report[J];Economy & Audit Study;2002-04
【Secondary References】
Chinese Journal Full-text Database 1 Hits
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
China Proceedings of conference Full-text Database 1 Hits
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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