生态文明视角下环境审计的作用分析
西安工程大学, 管理学院, 陕西西安 710699
| 摘 要： | 生态文明建设对我国的政治、经济和文化的发展有着重要作用。不仅是人民群众幸福生活的根基，更是关乎我们整个中华民族未来发展的伟大工程。生态环境与经济发展、人民生活休戚与共，近些年来，我们在推动经济快速发展的同时对资源环境进行着不可修复损耗，环境恶化和经济发展这两者的矛盾日益突出。所以，我们国家近几年来专注于这项问题的解决，特别在十九大报告上，明确提出必须要尽快使生态环境保护的措施和方案落到实处，加快建设生态环境保护制度，积极形成绿色健康的生活形式，不断推进良好持续的发展方式，使人民生活、生产发展以及生态和谐的发展道路相辅相成，为我国经济生活的良性发展做好准备。共同构建和谐美丽的新中国的同时，努力为全球的生态安全贡献我们的一份心力，构建人类命运共同体。为使我国的经济建设能可持续的发展，必须积极促进和加强生态环境建设。 |
| 关 键 词： | 生态文明; 环境审计作用分析; 实现途径 |
| DOI： | 10.57237/j.wjmst.2023.01.004 |
View:
Downloads:
收稿日期: 2022-10-28
接受日期: 2023-01-04
在线出版日期: 2023-03-28
Analysis on the Role of Environmental Auditing from the Perspective of Ecological Civilization
School of Management, Xi'an Polytechnic University, Xi'an 710699, China
| Abstract: | The construction of ecological civilization has an important role in the development of our politics, economy and culture. It is not only the foundation of a happy life for the people, but also a great project for the future development of the entire Chinese nation. The ecological environment is closely linked to economic development and people's livelihood. In recent years, while promoting rapid economic development, we have carried out irreparable depletion of resources and the environment. The contradiction between environmental degradation and economic development has become increasingly prominent. Therefore, in recent years, our country has focused on solving this problem. In particular, in the report to the 19th National Congress of the CPC, it was clearly stated that measures and plans for ecological and environmental protection must be implemented as soon as possible, the establishment of an ecological and environmental protection system must be accelerated, green and healthy forms of life must be actively adopted, and a sound and sustainable mode of development must be continuously promoted. Make people's life, production development and ecological harmonious development path complement each other, and prepare for the benign development of our economic life. While working together to build a harmonious and beautiful new China, we will contribute our share to global ecological security and build a community with a shared future for mankind. In order to promote the sustainable development of our economic construction, we must actively promote and strengthen the construction of ecological environment。 |
| Keywords: | Ecological Civilization; Analysis of the Role of Environmental Audit; Way of Realization |
参考文献
| [1] | 刘力云. 国家审计促进生态文明建设的新举措 [N]. 中国审计报, 2015-11-16 (3). |
| [2] | 王乔羽. 基于生态文明建设的环境审计研究 [J]. 中国市场, 2014, 12: 134-135. |
| [3] | 冉春芳. 基于生态文明制度建设视角的环境审计探讨 [J]经济研究参考, 2015, 33: 61-65. |
| [4] | 刘西友, 李莎莎. 国家审计生态文明建中的作用研究 [J]管理世界, 2015, 01: 173-175. |
| [5] | 孙成显, 徐学军, 汪照全. 深化资源环境审计促进生态文明建设 [J]. 中国审计, 2013 (8). |
| [6] | 王淡浓. 加强政府资源环境审计促进转变经济发展方式 [J]. 审计研究, 2011 (5). |
| [7] | 刘旸, 黄季红, 王丽萍. 基于低碳发展模式的环境审计研究 [J]. 财会通讯. 综合, 2013 (1): 80-83. |
| [8] | 董中超. 从审计公告信息视角看环境审计实务 [J]. 财会月刊, 2015, 01: 63-67. |
| [9] | 何贤江, 蔡少华. 资源环境审计推动完善国家治理的对策 [J]. 审计月刊, 2012, (12): 15-16. |
| [10] | 项文卫. 关于生态文明建设和生态审计的思考 [J]. 现代审计与经济, 2010 (1). |
| [11] | 王霞, 吴岚, 杨晨. 政府自然资源审计研究-以W省矿产资源审计为例 [J]. 财会研究, 2016 (11). |
| [12] | 郭旭. 领导干部自然资源资产离任审计研究综述 [J]. 审计研究, 2017 (2): 25-30. |
| [13] | 林忠华. 领导干部自然资源资产离任审计探讨 [J]. 审计研究, 2014 (5): 10-14. |
| [14] | 孙娜. 论生态史观对生态文明建设的启示 [J]. 科学经济社会2012, 01. |
| [15] | 张春平. 绿色审计: 为绿色经济保驾护航 [J]. 中国管理信息化, 2010, (2): 54-56. |
| [16] | 吕楠, 彭皓玥. 国家审计促进生态文明建设的对策研究 [J]. 经济师2013, (9): 124-125. |
| [17] | 陶崇万. 在两型社会建设背景下提升资源环境审计的探讨 [J]. 审计月刊, 2010 (2). |
| [18] | 周曦. 基于经济责任的环境审计路径选择——浅析经济责任审计中的环境保护责任审计 [J]. 审计研究, 2011 (5). |
