| 企业清洁生产审计运行机制研究 |
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| 引用本文： | 邹洁君,程书萍,刘小峰.企业清洁生产审计运行机制研究[J].环境科学与管理,2012,37(4):190-194. |
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| 作者姓名： | 邹洁君 程书萍 刘小峰 |
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| 作者单位： | 1. 南京大学工程管理学院．江苏南京210093
2. 南京财经大学会计学院,江苏南京,210046 |
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| 基金项目： | 国家自然科学基金项目（70971061）; 高校博士点基金资助项目（20090091110001） |
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| 摘 要： | 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。
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| 关 键 词： | 环境管理 清洁生产审计 运行机制 |
Research on Operational Mechanism of Cleaner Production Audit |
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| Zou JieJun,Cheng Shuping,Liu Xiaofeng.Research on Operational Mechanism of Cleaner Production Audit[J].Environmental Science and Management,2012,37(4):190-194. |
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| Authors: | Zou JieJun Cheng Shuping Liu Xiaofeng |
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| Institution: | 1.School of Management and Engineering,Nanjing University,Nanjing 210093,China; 2.School of Accounting,Nanjing University of Finance and Economics,Nanjing 210093,China) |
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| Abstract: | The scientific concept of development implements the idea of coordinated development of economy and environmental protection.Cleaner Production Audit is one of the effective management strategies to control and prevent pollution.Understanding the operational mechanism and guarantee the effective implementation of CPA is of great importance for China to achieve strategic objectives of scientific development.This paper reviews the development of CPA at home and abroad,considered relevant factors comprehensively,and then built the operation mechanism of CPA.Finally,some suggestions were proposed on the implementation of the CPA operational mechanism. |
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| Keywords: | environmental audit cleaner production audit operation mechanism |
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