摘要资源和环境是人类赖以生存的物质基础。自20世纪改革开放以来，经济迅猛发展的同时环境问题也越来越严重，成为经济发展的又一枷锁。环境审计是环境管理的有效监督手段，特别是政府环境审计结果公告制度，可以更好的监督和督促相关改善工作。然而，政府环境审计结果公告制度依然存在着不足，有待进一步完善。本文在概述环境审计和环境审计结果公告等相关理论的基础上，通过对华东地区省级机关公布的环境审计结果公告的分析，研究我国政府环境审计结果公告存在的问题，提出相关建议完善环境审计结果公告制度。86878

毕业论文关键词：环境审计；审计结果公告；政府环境审计结果公告

Provincial Authorities Institutions Audit Results Announcement Environmental Analysis

Abstract Resources and environment is the material foundation to the survival of humans。Since China's reform and opening up, environmental problems prominent increasingly,with the high-speed economic development, which become a bottleneck of economic development。 Environment audit is the effective supervision of environmental protection, especially the government environment audit results announcement system, which can better supervise and urge relevant improvement work。 However, the government environment audit results announcement is still insufficient。This article mainly through the environment audit, the audit results announcement, the environment audit results announcement of the summary research and related theory knowledge, the key is though the analysis of the east of China district environmental audit results announcement, and puts forward related suggestions to perfect the environmental audit results announcement system。

Key words: Environmental auditing;Environment of audit findings;The government environment audit results announcement

目 录

0引言 1

1环境审计的研究现状 2

1。1环境审计的定义及本质 2

1。2环境审计对象、内容和范围 2

1。3环境审计程序和方法 3

1。4环境审计的重要性 3

1。5环境审计报告研究 4

2审计结果公告及环境审计结果公告 5

2。1审计结果公告制度建立的理论依据 5

2。2 审计结果公告的定义及要求 5

2。2。1 审计结果公告的定义 5

2。2。2审计结果公告的要求 5

2。3 审计结果公告的主要内容 6

3环境审计结果公告分析