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論可持續發展背景下民間環境審計的發展（上）
【摘 要】當環境問題真正開始威脅到人類的生存時，對其的保護正日益成為各部門共同關注的焦點。我國可持續發展戰略的實施之后，很多過去被認為與環境保護關系不大的組織機構正在逐漸承擔起有利于環境保護的職能，比如，審計部門。近年來，企業的發展與其環境問題的聯系越來越受人關注，利益相關者要求企業對因自身行為而造成的環境影響加以約束，對其在環境方面所做的披露加以考核。另一方面，企業又需要外界為其在環境方面做出得業績進行評估證明。在這種狀況下，第三方的環境審計顯得尤為重要。
本文著重討論民間環境審計在此情況下存在的必要性，職能方向以及在發展過程中會遇到的問題，并有針對性地提出相應的解決方案。 關鍵詞：民間環境審計，審計職能范圍，風險障礙 Abstract
When the environmental problems begin to threaten human beings, protections become the common concerns of most departments day by day. After the implementation of the sustainable development strategy in our country, those who originally were regarded as unrelated organizations to environment now are making contributions to environmental protection. Auditing division is a member of them.
In recent years, more and more people pay attention to the relationship between enterprise’s development and environmental pollution. Stakeholders request firms minimize their harmful effect on environment. In addition, they want to check whether the disclosure of enterprise environment is fine. On the other hand, companies need others to evaluate and certify the achievement they make to environment. Under such circumstance, environmental audit made by the third party appears especially important.
The dissertation is around the necessary of establishing social environmental audit. Its functions and risks in the process of development are also discussed. Finally, some suggestions are given to reduce or eliminate the threats. Key words: social environmental audit, audit functions, risks and barriers 目 錄
一、序言
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