广东环境审计的现状分析

伴随着环保事业的深入开展,环境审计在环境管理监督方面有着极其重要的意义。广东环境审计已经贯穿到各级政府的施政过程中。为了更好地发挥审计监督功能,未来广东环境审计应加快立法进程,提高认识,充分利用审计资源开展联合审计和事前环境审计,并对环境管理体系运作结果进行绩效审计。

Present situation of Guangdong environmental audit

With the development of environmental protection enterprises, environmental auditing plays an unexampled role in the supervision of environmental management. In Guangdong province, environmental auditing has been practiced in the government administration at various levels. To make better use of the supervision role of environmental auditing, efforts should be exerted to speed up its legislation, to enhance the awareness, to develop united auditing by using auditing resources, to carry out environmental audit beforehand, and to evaluate its performance of the environmental management system.