環境審計 的英文怎麼說
中文拼音 [huánjìngshěnjì]
環境審計
英文
environmental auditing- 環 : Ⅰ名詞1 (環子) ring; hoop 2 (環節) link 3 (姓氏) a surname Ⅱ動詞(圍繞) surround; encircle;...
- 境 : 名詞1 (疆界; 邊界) border; boundary 2 (地方; 區域) place; area; territory 3 (境況; 境地) co...
- 審 : Ⅰ形容詞(詳細; 周密) careful Ⅱ動詞1 (審查) examine; go over 2 (審訊) interrogate; try 3 [書...
- 計 : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
- 環境 : environment; surroundings; circumstances; ambient; closeness; ambience; ambiance; atmosphere
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Enhance internal control audit and risk management
政府環境審計的經濟學理論分析The tactics about our country ' s environment auditing
我國開展環境審計的策略思考The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them
鑒于內部環境審計和社會環境審計在我國尚未開展,有關的研究也較少,作者僅對內部環境審計和社會環境審計的內容提供了一些思路,如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容,而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。The supervisor should spend half a day visiting several construction sites within the contract accompanied by the contractor ' s environmental auditor
監督者應該在承包商環境審計師的陪同下用半天時間視察其合同段的部分施工工地。From the development of circular economy in developed countries, we can get some experiences : ( 1 ) to improve the legal system ; ( 2 ) to accelerate cleaner production in enterprises ; ( 3 ) to enhance the research and development of science and technology ; ( 4 ) to reinforce environment education the idea of circular economy has been introduced in our country, and there are some problems for our development of circular economy, for example, the government, enterprises, and the public cannot act properly
德國、日本等發達國家已經步入了循環型社會,這些國家的循環經濟發展歷程給我國提供了啟示:首先,要加強法制建設,制定環境經濟政策,加大資金投入力度,發揮政府的職能作用來構築循環經濟發展的制度環境;第二,要加快實施清潔生產,促進工業生態群落的耦合,在企業中開展環境會計與環境審計,通過企業變革來奠定循環的基礎;第三,要加大科技開發,保障循環的實現;第四,通過環境教育來促進公眾參與。At last, the article analyzes some revelent problems
最後,本文分析了與企業環境審計密切相關的一些問題。Study on environmental anditing theory framework
環境審計理論結構研究On the duty and audit of the environmental protection for enterprises
試論企業環境責任與環境審計Based on the analysis of existing views of environmental audit from both home and abroad, this paper suggests that environmental audit is referred to " independent supervisory activities performed by audit institutions who will make a test and appraisal of the clients " procedures and policies with regard to the protection of environment, including the scientificity and rationality of the procedures ( or policies ), the authenticity, legality and effectiveness of their enforcement
對于環境審計定義,作者在對國內外現有的主要觀點進行分析的基礎上,提出環境審計是指「審計組織依法對被審單位的環境保護制度(政策)的科學性、合理性和履行情況的真實性、合法性和有效性進行審查和評價,藉以實現可持續發展的一種獨立的監督活動。 」Pta is used to examine environmental liability of the property before property transfer ; cpa to check environmental performance for whole process of production ; and emsa to establish & audit an organization ' s environmental management system ? ? a system of whole responsibilities for environmental performance implementing iso 14000. among the three, pta played an important role in the development of ea. the lands are one of the important resources of the national economy and the social development, one of the basic elements of the global ecological system
房地產交易審計的對象是房地產,它是在房地產交易前對所有權發生轉移的財產即房地產進行環境負債的評價,或由於其它經濟或社會原因需要對房地產進行環境負債的評價;清潔生產審計的對象是整個產品生產過程,它是生命周期評估的延伸,是進行其他環境審計的技術基礎;而環境管理體系審計針對的是企業的環境管理體系,它是其他環境審計實施成果能夠延續的保證。What intosai initiates and encourages are significant areas of concern for sais with instructive effect on audit conducted in various countries. environmental audit in china has just started
但目前尚未形成一套公認的、適合我國實際的環境審計理論,大家見仁見智,提出了許多觀點和主張。Environmental audit has become a brand new job in which many countries have expressed common interest and inputting enormous efforts. in 1995, the 15th intosai selected environment audit as its theme
為了加深對環境審計的理解和認識,以便更好地指導實踐,促進環境審計工作的進一步開展,許多機構和學者進行了大量的研究,實踐中也進行了不少探索。In article ii, the thesis introduces the present conditions of the overseas enterprises environmental auditing, then introduces the conditions of the national environmental auditing of model nations and intosai. this article evaluates the development of the overseas environmental auditing, it indicates both enterprises and nations of overseas have acquired certainly success in the field of environmental auditing
本部分首先介紹了國外企業環境審計的現狀,然後重點分析了國外典型國家及最高審計機關國際組織環境審計的現狀,並對其進行了簡單的評價,最後分析了我國國家環境審計取得的成績和存在的不足。International organization of supreme audit institutions held the 15th conference in cairo of egypt in 1995. environmental audit and the audit of the sustainable development problems of the environment are classified as the main topics. at present, there are more than 20 countries that have conducted environmental audit, and over 1, 000 projects have been carried out yet
1989年,加拿大的丹尼斯?普瑞斯波爾就主張審查對自然資源的有效利用和對生態環境的保護狀況,即環境審計; 1991年,英國《管理審計》 ( managerialaudit )雜志專門在第5期刊登了若干篇關于環境審計的論文。Due to the comprehensiveness of environmental audit, government should play the crucial role in those activities
由於環境保護工作的綜合性強,國家環境審計應該在環境審計工作中起主導作用。Such serious results have led many countries in the recent 10 years to pay increasing attention to the participation of auditing, especially government auditing, in environment protection
環境審計正是適應這一需要而產生的。由於環境審計產生時間較短,尤其是對我國來說,更是一個全新的課題。Over the past 20 years global awareness of environmental issues has grown rapidly - with particular emphasis on matters such as ozone depletion, the destruction of rain forests, and global warming. the greatly increased knowledge and experience of environmental issues acquired during this period have led to a rethinking of the role and responsibilities of both governments and industries
隨著世界各國環境問題的日益突出,可持續發展已成為各國經濟發展的首選戰略,而環境審計正是在此基礎上產生和發展起來的一種適應於21世紀世界經濟發展潮流的一種全新的審計模式。The former is absolutely necessary and is the base of building the framework. it includes environmental auditing objective, environmental auditing postulates, environmental auditing principles, environmental auditing standards, environmental auditing methods, environmental auditing concepts and environmental auditing essence. the latter is contained in the former and plays a secondary role in building the framework
基本要素在環境審計理論結構中必不可少,是構建環境審計理論結構的基礎,包括環境審計目標、環境審計假設、環境審計原則、環境審計準則、環境審計方法、環境審計概念和環境審計本質;派生要素蘊含在基本要素之中,對環境審計理論結構的構建起輔助作用,包括環境審計主體和環境審計對象。Fostering our country ' s environmental audit by scientific development concept
用科學發展觀培育我國環境審計( the ) environmental auditing can be mainly divided into three types of auditing : property transfer auditing ( pta ) ( contaminated land auditing ), cleaner production auditing ( cpa ) and environment management system auditing ( emsa ) and so on
按審計對象的不同,環境審計主要可分為房地產交易審計( pta或cla ) 、清潔生產審計( cpa )和環境管理體系審計( emsa ) 。分享友人