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論可持續(xù)發(fā)展背景下民間環(huán)境審計的發(fā)展（上）
【摘 要】當(dāng)環(huán)境問題真正開始威脅到人類的生存時，對其的保護(hù)正日益成為各部門共同關(guān)注的焦點。我國可持續(xù)發(fā)展戰(zhàn)略的實施之后，很多過去被認(rèn)為與環(huán)境保護(hù)關(guān)系不大的組織機構(gòu)正在逐漸承擔(dān)起有利于環(huán)境保護(hù)的職能，比如，審計部門。近年來，企業(yè)的發(fā)展與其環(huán)境問題的聯(lián)系越來越受人關(guān)注，利益相關(guān)者要求企業(yè)對因自身行為而造成的環(huán)境影響加以約束，對其在環(huán)境方面所做的披露加以考核。另一方面，企業(yè)又需要外界為其在環(huán)境方面做出得業(yè)績進(jìn)行評估證明。在這種狀況下，第三方的環(huán)境審計顯得尤為重要。
本文著重討論民間環(huán)境審計在此情況下存在的必要性，職能方向以及在發(fā)展過程中會遇到的問題，并有針對性地提出相應(yīng)的解決方案。 關(guān)鍵詞：民間環(huán)境審計，審計職能范圍，風(fēng)險障礙 Abstract
When the environmental problems begin to threaten human beings, protections become the common concerns of most departments day by day. After the implementation of the sustainable development strategy in our country, those who originally were regarded as unrelated organizations to environment now are making contributions to environmental protection. Auditing division is a member of them.
In recent years, more and more people pay attention to the relationship between enterprise’s development and environmental pollution. Stakeholders request firms minimize their harmful effect on environment. In addition, they want to check whether the disclosure of enterprise environment is fine. On the other hand, companies need others to evaluate and certify the achievement they make to environment. Under such circumstance, environmental audit made by the third party appears especially important.
The dissertation is around the necessary of establishing social environmental audit. Its functions and risks in the process of development are also discussed. Finally, some suggestions are given to reduce or eliminate the threats. Key words: social environmental audit, audit functions, risks and barriers 目 錄
一、序言
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