环境绩效审计

然而，我国对环境绩效审计理论研究还十分缺乏，已有研究也存在着许多缺陷和不足。

However , Environmental Performance Audit theory studies insufficiently , and already has a lot of defect and deficiency .

本文首先介绍了环境绩效审计的兴起，探讨了开展环境绩效审计的必要性。

The paper introduces the rise of Environmental Performance Audit firstly , and discusses the necessary of carrying out Environmental Performance Audit .

本文试图以矿业城市为切入点，将环境绩效审计与绿色GDP这两种政策工具统合起来，建议从矿业城市开始，将环境绩效审计与绿色GDP的实施落实。

Enter from mining cities , the paper integrative environmental performance auditing with green GDP , discusses implementing environmental performance auditing and green GDP from the beginning with mining cities .

企业环境绩效审计评价指标体系研究

Study on the Evaluation Indicator System of Enterprises Environmental Performance Audit

第二部分常规环境绩效审计方法的研究。

The second part studies the conventional approach to analyze environment performance audit .

因此，目前进行企业内部环境绩效审计的研究具有一定的理论和现实意义。

So the research of internal environmental performance auditing has been theoretical and practical .

基于风险导向的城市生态环境绩效审计研究

Research on Performance Audit in Consideration of Urban Ecological Environment Based on Risk-oriented Audit

内部环境绩效审计研究

A Study on Internal Environmental Performance Auditing

然而，我国有关企业内部环境绩效审计的研究还比较少，还没有建立起比较完善的评价指标体系。

However , the research on audit of environmental performance in corporate internal is still relatively small in China .

本文的创新点在于：对环境绩效审计方法进行系统的研究，并具体研究环境绩效审计方法的含义、特点、优缺点、具体应用及注意的问题。

The new point is the systemic research of Environmental Performance Audit and its definitions , characteristics , application fields and other matters .

但是，在我国由于环境绩效审计开展的较晚，理论研究的深度还不够，系统性也不强，缺乏对审计实践的具体指导。

But due to the short research time , theoretical study in China is not deep and lack of guidance for audit practice .

有助于督促政府、中介机构、企业从实际出发，调整审计工作思路，积极推进环境绩效审计工作开展。

It helps to urge the government , intermediary institutions and enterprises to adjust the audit working ideas from legitimacy audit to benefit audit .

然后，笔者根据自身审计工作经验对企业环境绩效审计内容中所涉及的三个重点方面常用的审计方法的对比及应用进行了论述。

Then the author discussed the comparison and application of the methods on three key aspects of environmental performance auditing according to the audit working experience .

为了对环境绩效审计的有关理论问题有一个系统深入的认识，也为了充分发挥理论对实践的指导作用，促进环境绩效审计工作的健康发展，我们完成了本文。

In order to develop the theory of environmental performance auditing and make a full use of the theory on practice , we have written the paper .

在这种情况下，本文通过对环境绩效审计方法的现状分析，进一步对环境绩效审计方法作了一下研究，以期进一步推动环境绩效审计理论研究和实践工作的开展。

Therefore , this chapter analyses the situations of the environment performance audit research methods , and studies the environment performance audit research means , so that the method research and practice may be promoted further .

首先从环境绩效审计基本理论入手，包括概念、目的、内容、准则、依据、标准等进行了简单介绍，为后面经验结果的借鉴工作打好理论基础。

It first started from the basic theories of environmental performance auditing , including the concept , purpose , content , criterion , basis and standard . This set a good theoretical basis for the work experience playing behind .

我国政府环境管理绩效审计标准与依据探究

Exploratory Research on the Public Performance Audit Standard and Audit Basis of China 's Environment Administration

本文着力分析了阻碍绩效审计发展的三个主要因素：双重负责的行政性审计管理体制导致绩效审计独立性不足；法律环境缺失以及绩效审计衡量标准难以确定，最终致使审计工作无据可依。

The paper mainly analyzes the three main factors which hinder the development of the achievement audit in our country .

其中主要包括风险环境下战略绩效审计质量控制的动力机制，以及从组织结构的重建、控制方法的更新、遵守职业道德等几个方面来解决质量控制的路径选择问题。

Risk environment , which includes the strategic performance of audit quality control of the dynamic mechanism , and the reconstruction from the organizational structure , control of the update , abide by professional ethics and other aspects of quality control to solve the routing problem .

矿业城市的生态、环境问题以及环境绩效审计、绿色GDP的实施，都是当前各界探讨的热点问题与社会需求点问题。

Mining cities'zoology and environment problems , environmental performance auditing , and green GDP not only are hotspots but also requirement points in all circles nowadays .

首先，分析了战略绩效审计标准产生的动因；其次，分析了风险环境引起的战略绩效审计标准的变化，并论述在不确定性的风险影响下企业战略绩效审计标准的选择。

First , the analysis of the standard have the motivation ; Second , the analysis of the risk of environmental changes caused by the standard , and discusses the risks of uncertainty under the influence of corporate strategy performance audit standard choice .

由环境工程项目看环境绩效审计

On Environmental Performance Auditing According to the Environmental Engineering Projects

国际上审计已向绩效审计发展，环境问题是其关注的内容，环境绩效审计因而面临着前所未有的发展机遇。

With the trends toward environmental audit and performance audit in the world , environmental performance audit faces the unprecedented opportunities to develop .

具体的审计方案是研究环境绩效的难点，目前还没有一个环境绩效审计的统一方法和技术。

As the continuity and the synthesis areemphasized , the current environment evaluations are brought to a new stage .

当传统政府审计向绩效审计方向发展，环境审计的理论研究不断深入，两者结合产生的环境绩效审计成为了未来审计发展趋势。

When traditional government auditing directs to the performance auditing and theoretical researches of environmental auditing go to deep , it will come out the environmental performance auditing that is the trend of development of the auditing .

在发达国家，内部环境审计已发展到合规性和绩效性并重的阶段，且内部环境绩效审计呈主要的发展趋势，但在理论上并未形成完整体系。

In developed countries , internal environmental auditing has developed to the stage that performance auditing is the same important as coincident auditing .

然后重点分析了绿色政府环境管理体系审计，以及绿色政府环境职责审计、政府绿色购买审计、绿色政府环境绩效审计和绿色政府政策审计。

Then the author analyses the green government EMS audits , the green government environmental responsibility audits , the green government environmental performance audits , the green government policy audits and the government green purchase audits .