购买审计与生态导向型消费探析

生态导向型消费需要政府采取一些措施来鼓励或强迫消费者在产品消费中符合环保要求。购买审计便是对消费者市场施加影响的手段之一，是内部审计的重要组成部分，它包括评估所有与购买商品和服务相关的组织政策和行为对环境的影响。探讨了地方政府购买行为对环境的影响和如何减少这些影响的方法，以及购买审计对生态导向型消费的影响。包括：购买审计的方法、生态型购买政策的成功实施、购买审计对生态型消费的影响。     

Auditing non-hazardous wastes from golf course operations: moving from a waste to a sustainability framework

This paper provides non-hazardous solid waste audit procedures and bench mark audit data for golf courses (GCs). The paper also demonstrates the narrow scope of solid waste audit data, and the need to move towards a broader auditing scope such as that contained in sustainability auditing frameworks. A case study of Clear Lake Golf Course, located in southwestern Manitoba, Canada was completed. Annual waste generation rates at the GC were estimated to be 46.2 tonnes/year with 83% of this material compostable. Grass clipping material generated from the putting greens accounted for 79% of the waste stream. The GC achieved a solid waste diversion rate of 81% (waste generated not destined for landfill per total waste material generated). A future, realistic target of 97% diversion was also identified. The 7 day audit period was found to be unsuitable for estimating grass clipping generation rates. Implementation of a broader sustainability framework for future audits will harmonize many existing management functions such as solid waste auditing, waste characterizations, pollution prevention, green procurement, customer satisfaction, and the efficiency of the operations.     

如何做好职业安全健康管理体系内审工作

作为职业安全健康管理体系中第2层次的监督机制，内部审核与绩效测量和监测、管理评审及事故、事件、不符合、纠正和预防措施共同组成体系完整的监督保障机制。通过介绍内审的目的、内容、特点、原则、实施过程等方面内容，指出做好内审工作需关注的若干问题。     

高校内部审计存在的问题与对策的初步探讨

目前高校内部经济活动发生了很大变化,内部的经济管理也变得更加复杂。如何有效的保证教育资金合理运用,保证内部经济活动健康、有序的开展,教育审计有着举足轻重的作用。本文分析了高校内部审计存在的问题,初步探讨解决的对策。     

一种基于图像内容过滤的有线电视网信息审计系统

如何实现广播电视网节目内容的自动审计已成为目前广播电视网网络安全所面临的问题。笔者首先分析了目前有线电视网节目内容的审计,大多基于人工,不仅费时费力,且与先进的现代电视技术极不相匹配,接着对图像内容过滤的关键技术进行了分析,并用反差、能量、熵、相关4个特征量表示纹理特征,在此基础上用交互的动态规划法来进行图像对象分割然后利用相似度描述两个特征量的相似程度,最后以对黄色内容识别为实例,通过提取图像的纹理特征与定义好的特征库相匹配,监控包含不良人体图像信息的视频,实现对有线电视网节目内容的自动审计。     

Environmental Auditing and the Role of the Accountancy Profession: A Literature Review

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.     

清洁生产审核中物料平衡的难点及应用实例

建立物料平衡是清洁生产审核第3阶段（即“审核”阶段）最核心的工作内容,其目的是为了准确分析物料流失和废物产生的原因,建立物料平衡也是产生清洁生产方案（尤其是中高费方案）最主要的方法之一。本文在介绍清洁生产审核中物料平衡的完整工作步骤的基础上,归纳了几点在实际工作中应用物料平衡遇到的难点及要点,实例介绍了物料平衡、能源平衡和水平衡三种常用平衡,为审核工作者提供些许思路参考。     

基于层次分析法（AHP）的环境绩效审计评价体系构建研究——以丽水市为例

文章构建了环境绩效审计综合评价指标体系,运用层次分析法确定指标体系的权重,对于提高环境绩效审计工作质量和效率具有重要意义。丽水市生态资金绩效审计的实证研究结果表明,指标体系评价结果能客观反映市县行政区实际,指明影响环境管理绩效的消极因素,能有效提高财政经费使用效益,充分发挥审计服务科学发展的作用。     

企业清洁生产审计运行机制研究

科学发展观的提出贯彻了协调经济发展与环境保护的理念,清洁生产审计则是控制和防范污染的有效管理措施之一,了解清洁生产审计的运行机制并保证其有效实施对中国可持续发展的战略目标至关重要。首先分析了清洁生产审计在国内外研究、发展现状,在综合考虑相关制约因素的茂盛是构建了企业清洁生产审计的运行机制,最后,为保障清洁生产审计运行机制的有效实施,提出了五点保障措施。     

我国温室气体排放审计工作的程序和内容及其存在的问题

全球气候变化问题日益严重,走绿色、低碳、环保和可持续发展道路已经成为必然选择。温室气体(GHG)排放审计因其具有帮助企业摸清自身碳资产家底、提供准确的GHG排放数据、为GHG排放设定合理的减排目标等作用越来越受到各方面的重视。本文通过总结参与GHG排放审计工作的实践,详细介绍了GHG排放审计工作的程序和主要内容,并探讨了我国GHG排放审计工作存在的主要问题及解决对策。该研究对抑制全球气候变化具有重要的意义。