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环境审计作为一门新兴的审计领域,在中国尚处于成长阶段,权威的审计原则体系尚未形成,因此环境审计的工作不便于高效、准确的展开。而作为国家环境管理的重要组成部分,表明了环境审计与所在国家的文化密切相关。道教作为中国唯一影响较大的本土教派,其人与自然的哲学观与环境审计的原则体系有诸多内在联系,甚至有很强的指导意义。本文试图从中国本土道教的哲学观探讨中国环境审计的原则体系,进而尝试对所有的环境审计原则体系进行探讨。
As an emerging field of auditing, environmental auditing is still in the stage of growth in China. The system of authoritative auditing principles has not been formed yet. Therefore, the work of environmental auditing is not easy to carry out efficiently and accurately. As an important part of national environmental management, it shows that environmental audit is closely related to the culture of the country where it is located. As the only indigenous sect influenced by China, Taoism has many intrinsic links between its philosophical outlook on man and nature and the principle system of environmental auditing, and even has great guiding significance. This article tries to explore the principle system of China’s environmental auditing from the philosophical view of Taoism in China and try to discuss all the principles of the system of environmental auditing.