国外环境审计研究述评

被引:40
作者
李明辉
张艳
张娟
机构
[1] 南京大学商学院
关键词
环境审计; 环境治理; 法律监管; 内部审计;
D O I
暂无
中图分类号
F239.6 [专业审计];
学科分类号
1202 ; 120201 ;
摘要
1990年以来,随着环境保护观念的不断深入,环境审计在西方国家得到了较快发展,与此同时,相关的研究也大量涌现。学者们从不同的角度对环境审计的基本理论与主体,公司环境审计政策选择与成本效益,规则与立法,程序与方法等问题进行了深入的研究。这些研究对于我国环境审计理论研究和相关实务均具有一定的借鉴意义。
引用
收藏
页码:29 / 37
页数:9
相关论文
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