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可持续发展战略的实施,环境保护资金投入的增加及环境、资源的严峻形势,使开展环境审计成为实施可持续发展战略中必不可少的监督环节,也是审计与时俱进的必然趋势,是审计发展的必然要求。本文首先提出了目前我国环境审计存在的主要问题,接下来分析了建立和谐社会环境审计的主要工作,认为审计机关要切实重视环境审计工作,认真研究为环境保护、生态建设、促进可持续发展服务的内容和方法,采取有效措施,加快推进环境审计。
The implementation of the strategy of sustainable development, the increase of investment in environmental protection and the grim situation of the environment and resources make it an indispensable part of supervision in carrying out the strategy of sustainable development, and an inevitable trend in the audit with the times. The necessary requirement of audit development. This paper first proposes the main problems of environmental auditing in our country at present, and then analyzes the main work of establishing environmental auditing in a harmonious society. It holds that auditing agencies should pay attention to environmental auditing seriously and study hard for environmental protection, ecological construction and sustainable development Content and methods, take effective measures to speed up the environmental audit.