国内外环境审计开展状况对比分析

摘要

将国内外环境审计的开展状况进行对比分析，有利于发现与国际环境审计的差距，并寻求缩小这种差距的对策。本文先对环境审计的诱因进行对比分析，进一步将国内外环境审计要素进行详细对比分析，提出了构建环境审计评价指标体系、培养训练有素的环境审计队伍、加强环境审计与环保部门的合作等措施建议。%Taking a comparative analysis on environmental auditing home and abroad can help to find out the gap between them, and help to find the measures to reduce the disparities. This article makes a comparative analysis on the incentives of environmental auditing. Then, it takes a detailed comparative study on the key elements of environmental auditing home and abt＇oad. Finally, some relevant suggestions are put forward： establishing evaluation index system of environment auditing, cul- tivating well-trained talents for environmental auditing and promoting the cooperation between environmental auditing and en- vironment protection.