我国企业内部环境审计的现状及对策研究

摘要

To build a resource-saving and environment-friendly society is a long-term objective of the development of circulation econo-my. Pilot projects of internal environmental audit were set up, since then, Chinese enterprises have accumulated a certain experience in both theory and practices. However, the implementation effect of relative protection laws and regulations is not strong enough. Besides, there are other problems such as no support from the management, single audit content and poor performance of the auditors. Enterprises at home need to strengthen audit work and promote executive force of environmental administration, seek for support from the management, broaden contents of internal environmental auditing, and enhance management over the auditors.%建设资源节约型、环境友好型社会是我国发展循环经济的长期目标，我国自建立内部环境审计试点起，对企业内部环境审计的理论和实践已积累了一定经验，但也存在着环境保护相关法律法规的实施效果力度较小，未取得管理层支持，审计内容单一，内部环境审计人员的素质较低等问题。我国应加强审计工作及提升环境行政执行力，争取企业管理层对内部环境审计的支持，拓宽内部环境审计内容，加强对内部环境审计人员的管理等方面工作，以此促进企业更好地完善内部环境审计。