摘要
环境会计难以突破环境资产、负债的确认瓶颈,这制约了依靠传统审计方法的环境审计的开展。从生产型企业对环境产生影响的能质流角度出发,借鉴能质流分析方法,进而构建新型的企业环境审计模式可为环境审计在生产型企业中的开展提供新的方法和思路。
It is difficult for environmental accounting to confirm the environmental assets and liabilities. So environmental auditing based on traditional auditing methods has its restricted function. From the environmental impact and analytical method of manufacturing enterprises energy-matter flow, we have constructed a new model of corporate environmental auditing. The new methods and ideas are provided for environmental auditing in this area.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第1期24-28,共5页
Journal of Audit & Economics
基金
江苏省教育厅哲学社会科学基金指导项目(08SJD7900023)
关键词
环境审计
生产型企业
能质流
能量流分析
物质流分析
environmental auditing
manufacturing enterprises
energy-matter flow
energy flow analysis
matter flow analysis
