大气污染防治审计研究综述
摘要
鉴于空气污染的日益严重,大气污染的预防和控制已成为社会关注的焦点,大气污染防治审计也成为我国环境审计新的着力点。通过对国内外大气污染防治审计的研究成果进行全面、系统的综述发现:国外大气污染防治审计的研究集中在审计的内容、程序、技术方法等方面,并且实践研究比较多;国内文献偏重于理论研究,主要集中在大气污染防治审计存在的问题、内容、绩效审计评价等方面;但总体研究还相当薄弱,尚未形成系统的理论体系和具体的实施指南。为了促进相关研究的继续深入,文章根据现有研究存在的问题提出了未来的研究方向。
引文
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[18]付超,王晓艳.财务视觉下雾霾治理研究[J].现代商业,2017(36):152-154.
[19]马玉红,张锋,李芳,等.基于审计视角的大气污染和雾霾防治及对策分析[J].现代审计与经济,2014(2):12-13.
[20]陈燕燕,彭兰香.我国碳审计存在的问题及对策思考[J].财会月刊,2010(27):71-73.
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[22]林忠华.加强对大气污染防治的审计监督[J].上海市经济管理干部学院学报,2014(4):54-58.
[23]喻亚敏.大气环境审计依据研究[J].审计月刊,2015(1):19-20.
[24]董丽英,马欢腾.雾霾治理资金监管机制浅探[J].财会通讯,2016(25):125-126.
[25]陈静,郭一瑰.社会责任视角下雾霾治理审计模式[J].审计月刊,2015(10):8-10.
[26]冯梅笑.空气质量审计内容框架研究:基于美、英等实践视角[J].会计之友,2016(23):120-123.
[27]刘桂春,王碧玉.京津冀区域环境绩效审计问题研究[J].审计月刊,2017(6):13-16.
[28]李兆东.大气环境治理绩效审计模式研究[J].财务与会计,2015(5):66-68.
[29]胡晓艳.基于雾霾防治的大气环境审计研究[J].全国流通经济,2016(13):82-83.
[2]CHUKWU O,SUNDAY E,AJISEGIRI A,et al.Environmental impact auditing of food processing industry in Nigeria:the case of climate and air quality[J].Assumption University Journal of Technology,2007,11(2):77-85.
[3]POOLIYADDE S.Energy content and carbon emission audit of building materials[EB/O L].http://dl.libmrt ac.lk/handle/123/1038.2000.
[4]BALLANTYNE A P,ALDEN C B,MILLER J B,et al.Increase in observed net carbon dioxide uptake by land and oceans during the past 50 years[J].Nature,2012,488:70-72.
[5]LYER E K,RAO B.A 360 degree carbon audit of the ICT industry[J].International Journal of Intercultural Information Management,2014,4(2/3):158-182.
[6]GRUIJTER J J D,MCBRATNEY A B,MINASNY B,et al.Farm-scale soil carbon auditing[J].Geoderma,2016,265:120-130.
[7]GAULD J A.Energy&carbon audit of the scenic rim regional council[D].University of Southern Q ueensland,2016.
[8]RHODES R C,BENNETT B I,PUZAK J C.EPA's national performance audit program for ambient air pollution measurements[C].In Procceedings of the 75th Annual meeting of the Air Pollution Control Association,New O rlcans,LA,USA,20 Jun 1982.
[9]LOVELL A C.Developing a carbon audit framework to support corporate level carbon reduction strategies[D].University of East Anglia,2003.
[10]SHILENJE Z W,THIONG'O K,ONDIMU K I,et al.Ambient air quality monitoring and audit over athi river township,Kenya[J].International Journal of Scientific Research in Environmental Sciences,2015,3(8):291-301.
[11]CHENE M.Corruption,auditing and carbon emission reduction schemes[EB/O L].https://www.u4.no,2010.
[12]MCKINNON A C.Product-level carbon auditing of supply chains:environmental imperative or wasteful distraction?[J].International Journal of Physical Distribution&Logistics Management,2010,40(1/2):42-60.
[13]王伟.英国空气污染治理审计及其对我国环保审计的启示[J].现代审计与经济,2014(2):14.
[14]刘誉泽.美国雾霾治理审计及其启示[EB/OL].审计署审计科研所,2014-04-28.
[15]周一虹,周畅.政府环境履责审计作用机制与实施路径探索:以兰州市大气污染治理审计为例[J].会计之友,2015(14):2-11.
[16]翟翠娟,黄东,殷云飞.基于保定大气污染治理的环境审计工作研究[J].中国集体经济,2016(31):16-17.
[17]钟廷勇,李佩,黄妹灵,等.基于雾霾治理的环境审计问题分析[J].中国管理信息化,2015(10):49-50.
[18]付超,王晓艳.财务视觉下雾霾治理研究[J].现代商业,2017(36):152-154.
[19]马玉红,张锋,李芳,等.基于审计视角的大气污染和雾霾防治及对策分析[J].现代审计与经济,2014(2):12-13.
[20]陈燕燕,彭兰香.我国碳审计存在的问题及对策思考[J].财会月刊,2010(27):71-73.
[21]赵选民,张茹.我国碳排放审计现状及对策研究[J].会计之友,2012(35):65-67.
[22]林忠华.加强对大气污染防治的审计监督[J].上海市经济管理干部学院学报,2014(4):54-58.
[23]喻亚敏.大气环境审计依据研究[J].审计月刊,2015(1):19-20.
[24]董丽英,马欢腾.雾霾治理资金监管机制浅探[J].财会通讯,2016(25):125-126.
[25]陈静,郭一瑰.社会责任视角下雾霾治理审计模式[J].审计月刊,2015(10):8-10.
[26]冯梅笑.空气质量审计内容框架研究:基于美、英等实践视角[J].会计之友,2016(23):120-123.
[27]刘桂春,王碧玉.京津冀区域环境绩效审计问题研究[J].审计月刊,2017(6):13-16.
[28]李兆东.大气环境治理绩效审计模式研究[J].财务与会计,2015(5):66-68.
[29]胡晓艳.基于雾霾防治的大气环境审计研究[J].全国流通经济,2016(13):82-83.