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环境审计监督难题产生的根本原因在于企业环境成本的外部化,外部化问题一旦发生,取证成本将大幅度上升,责任归属亦难以确定,因此,环境审计应以环境风险控制为主。预防环境风险的根本途径是建立健全环境风险控制制度。社会主义核心价值体系,有助于加强社会主义生态文明建设,形成中国特色的社会主义生态文明观。文章从环境审计关系入手,探讨环境审计主体、客体及委托者存在的观念问题,以期为环境风险控制制度的建立、为社会主义生态文明的建设奠定基础。
The root causes of environmental audit supervision problems lie in the externalization of the environmental costs of enterprises. Once the externalization problem occurs, the costs of forensics will increase substantially and the assignment of responsibilities will be difficult to determine. Therefore, environmental audits should be dominated by environmental risk control. The fundamental way to prevent environmental risks is to establish and improve the environmental risk control system. The socialist core value system helps to strengthen the construction of socialist ecological civilization and form the socialist ecological civilization with Chinese characteristics. Starting from the relationship between environmental auditing, the article explores the existing problems of the subject, object and delegator of environmental auditing so as to lay the foundation for the establishment of an environmental risk control system and for the construction of socialist ecological civilization.