巴西新出现的环境审计法规及其实施前景

本文描述了环境审计概念的国际背景，它也介绍了巴西环境政策的体制框架，法律和法规，考察了巴西工业界的环境审计现状，及其今后的可能发展趋势，包括这种审计类型的潜在作用与风险。     

ISO环境审计标准的制订

本文对讨论国际标准组织（ＩＳＯ）中环境审计和有关环境调查标准的制订，它包括描述审计的基本特征，考虑近几年的发展，和讨论了ＩＳＯ环境审计分委员会工作的一些关键组成部分。     

ISO环境审计标准的制订

本文讨论国际标准组织（ＩＳＯ）中环境审计和有关环境调查标准的制订．它包括描述审计的基本特征，考虑近几年来的发展，和讨论ＩＳＯ环境审计分委员会工作的一些关键组成部分．     

巴西新出现的环境审计法规及其实施前景

本文描述了环境审计概念的国际背景．它也介绍了巴西环境政策的体制框架、法律和法规．考察了巴西工业界的环境审计现状，及其今后的可能发展趋势，包括这种审计类型的潜在作用与风险．     

软约束机制下的生态预算理论的问题及对策

在分权体制框架下,约束机制软化导致地方政府放大其自利性偏好,在一定程度上成为可持续发展的减项。表现为：在当前政府绩效考核的经济指标压力下扩大自然资源的投入;与资源消耗主体博弈的经济人行为导致不规范的环境资源分配,使环境目标和环境管理目标的实现呈现高成本特征;与中央政府相较的信息优势导致全局性的非理性资源的浪费等。生态预算是ICLEI参照财政预算的程序创建的促进环境资源有效配置和可持续管理的政府工具,其以强可持续发展为目标,采用实物指标度量环境资源在社会经济活动中的实际流量,强调约束支出控制,以保持环境资源全部价值在代内和代际间的平衡。我国在引进生态预算监督制约机制的路径选择及模式设计上,可能会出现因现实文化的惯性、双重代理机制、体制内监督等问题导致的生态预算约束软化,改进方向在于重视环境-经济-社会一体化考核的作用、确定合理的激励方式、由社会审计评价和监督生态预算执行,从而逐步走向制度完善的进程。     

书评

国际商会有效环境审计指南。国际商会出版（1991）.ISBN 92-842-115-8;87页 1989年,国际商会（ICC）发表了一篇表明它对环境审计的立场的文章。这篇指导性文章明确了什么是环境审计,它与其它环境管理要素有何关系,以及使用这种工具预期会产生的效益。然后,该文提出了在启动一项计划或评估一项现行计划时要研究的管理问题和组织问题。此外,还清楚地论述了进行审计时要采取的具体步骤,强调了这种活动高度结构性的和方法性的本质。 注释性书目列出了附加阅读参考文献,附录提供了一份典型审计方案,工作单和审计报告的完整实例。 联系地址:ICC Publishing,38 Cours Albertler,75008 Paris,France     

环保部门的清洁生产促进工作

环保部门促进清洁生产的手段 促进清洁生产是未来的环境发展战略和环境管理发展的方向,也是环保部门义不容辞的责任.环保部门主要是侧重于从环境管理措施和技术指导方面推进清洁生产,主要内容为:建立清洁生产审计技术指南和清洁生产的技术标准体系;引导建立清洁生产技术服务机构体系,培训清洁生产服务技术人员;推广清洁生产实用技术;通过排污费优先使用于清洁生产和实施排污交易政策激励企业实施清洁生产;对现有的环境管理制度、标准进行修改完善,把清洁生产的技术要求纳入到三同时、环评、环境标准等制度或法规中,通过严格执法促进企业实施清洁生产;建立企业清洁生产绩效公告制度,树立企业环境形象,激励企业实施清洁生产,对不实施清洁生产,环境绩效差,排污不达标的企业,公布企业名单,接受社会和舆论的监督,同时施以行政和经济处罚.     

高校内部审计与质量控制

内部审计工作是一种组织内部的独立客观的监督和评价活动，它通过审查和评价经营活动及内部控制的适当性、合法性和有效性来促进组织目标的实现．近年来，内部审计在加强高校经济管理、促进提高效益等方面发挥着越来越大的作用，这在客观上对内涵建设（质量控制）提出了新的要求．本文运用质量控制理论，针对目前高校内部审计工作现状，围绕高校内部审计质量控制问题进行了分析和探讨．     

金融服务与环境：会计专业

本文调查了“环境审计”的发展，尤其涉及会计专业对服务于公共利益的责任－和对服务于公共利益的反应性。     

毛里求斯纺织品染色厂的环境审计

本文考察了环境审计的应用，以识别一家纺织品染色厂中实现清洁生产的可能途径，以废水为重点的研究分三人阶段进行：审计准备的预评价阶段；推导物为平衡的数据收集阶段，和综合阶段，讨论了通过工艺改进使废物最少化的途径。     

加强对化学农药环境安全的监督管理工作

针对化学农药的特点和生产使用状况，阐述了加强农药安全监督管理的必要性和紧迫性；提出了从农药生产、加工、贮运、供销到使用，实施环境安全全程监督管理的建议。     

Development of environmental management system in China’s financial sector

The establishment of the environmental management system in the financial sector can be effectively promoted through the introduction of the environmental protection concept and its implementation by the financial sector. The impact of a sustainable development system on the sector is analyzed in this article from three aspects: environmental risk assessment, financing support for environmental protection projects, and financial services to environmentally friendly corporations and individuals. Influential factors on the development of the environmental management system in China’s financial sector are discussed from the perspective of various entities such as financial institutions, financial regulation authorities, environmental protection departments, corporations, and the public. It is pointed out that China’s financial sector is now in the transitional phase from a defensive attitude to a preventive attitude. Strengthening governmental guidance, the supervision of regulators as well as public awareness of environmental protection should be used to enhance the initiative in the development of the environmental management system in the Chinese financial sector.     

城市污水处理厂运行管理优化方案

针对城市污水处理工程建设中存在的问题，分析了影响其运转率的三大主要因素，工程系统，运营费用及监控体制，对其运营管理中的替代方案进行了探讨，提出了实行污水厂企业化管理，建立宏观环境统一管理制度的措施建议。     

加强农药的环境管理刻不容缓

介绍和分析了农药对我国生态环境污染与危害的现状。指出造成我国农药环境污染严重的重要原因是缺乏必要的环境监督管理 ,研究制定出符合我国国情的农药污染控制政策与措施已经刻不容缓     

Environmental Auditing in Management Systems and Public Policy

New international standards for environmental auditing are now being actively promoted by public authorities and adopted by private firms. One important feature of these standards is their emphasis on managerial systems and incentives that support a wiser use of environmental resources. This paper studies such a system, in which incentive compensation may be based in part on the results of an environmental audit. It is found that optimal wages after an environmental audit is performed should have a greater range than wages paid when no audit has occurred. It is also shown that the decision to conduct an environmental audit and the size of the expected wage in this case depend crucially on whether the agent's prudence (or precautionary motives) dominates his aversion to risk. It is finally found that the insertion of environmental audits within current management systems would certainly induce a manager to care more about the environment; although this may come at the expense of less concern for other activities, we find plausible circumstances in which properly designed environmental audits overcome such a tradeoff and increase the manager's attention tobothenvironmental and traditional tasks. Some implications of the analysis for environmental public policy are also discussed briefly.     

Need for sustainable development awareness management in Cuba

The present paper acknowledges the need for sustainable development education in Cuba, after a short review of their national health status and educational system. The environmental situation of the island is outlined, including the role played by environmental education (EE) in the current environment system. The-EE in Cuba is presented, and the problems related to its implementation are analyzed. Recommendations and possible solutions towards the use of education for sustainability as a tool for environmental management are presented, so as to prove the need for environmental awareness management in Cuba.     

环境管理、规划管理与项目管理

文章从深入分析环境管理的内涵出发，进而提出树立项目管理意识，强化项目管理的概念，说明项目管理在环境管理中的地位和作用，从这个意义上讨论环境管理与项目管理的关系，简述环境保护项目管理的主要环节，达到提高环境管理效能的途径的目的。     

Environmental education,community mobilization and sustainable development in Hong Kong: a comparative perspective

SUMMARY

This paper focuses on efforts to promote environmental education and community mobilization around environmental issues in Hong Kong. It is primarily concerned with efforts directed at the broader community (i.e. the population as a whole) rather than with environmental education through formal school and college curricula. The paper draws on a recently completed study commissioned by the Environmental Campaign Committee, the principal source of financial support for such efforts undertaken by environmental NGOs, community groups and educational institutions in Hong Kong. The study examined how and to what effect the Committee had used its financial resources between 1994–1999. It also examined international experience with a view to recommending changes in the overall approach to environmental education and community mobilization initiatives and their funding in Hong Kong.

The paper suggests that the existing approach to community-wide environmental education and its funding in Hong Kong have suffered from various weaknesses, most notably the absence of an integrated and goal-oriented strategy, an over-reliance on a ‘top-down’ campaign-based approach, a failure to establish explicit linkages with the concept of sustainable development and to ground initiatives at the local neighbourhood and community levels, and a preoccupation with the financial inputs provided to support this work at the expense of effective monitoring and auditing of project outputs and benefits.     

A training model for environmental educators and interpreters employed in Greek protected areas and ecotourism settings

In Greece, environmental interpretation is in its infancy as an academic field. In particular, there are no nature guides or specific conservation objectives, and no professional training for non-formal environmental educators and/or interpreters. In view of the United Nations Decade of Education for Sustainable Development, this paper develops and recommends a training model for environmental educator/interpreter guides in protected areas and sensitive ecotourism settings in Greece. An investigation was undertaken into training programmes in developed and less developed ecotourism countries, where environmental interpretation is practiced in the sustainable management of sensitive areas. The proposed model is based mainly on interpretive training programmes of other developed and less developed countries. This model introduces the art of environmental interpretation as a form of non-formal environmental education, integrated in strategic communication in protected areas and sensitive ecotourism areas in Greece. The developed model takes into consideration the special social settings and biophysical environments of Greece. Moreover, a professional environmental interpreter group is recommended to support the role of management authorities in protected areas.