政府环境审计的经济学理论分析

环境审计是当前政府审计的重要领域。文章根据环境经济学的一般原理分析了环境问题的成因及其经济学特征,探讨了现有体制下政府环境管理的缺陷,并提出依据市场的新的环境经济政策,以此阐明了环境审计的理论依据以及对象内容。

Economic Theoretical Analysis of Governmental Environmental Audit

Environmental audit is an important field of current governmental audit. The cause of environmental problems and their economic characteristics were analysed on the basis of general principles in environmental economics. Defects of the governmental environment administration in current system were discussed, and new environmental economic policies were brought forward for the market. The theoretical basis and object, contents of the environmental audit were expounded.