环境、生态与资源审计的定义和内涵分析

在总结国内外学者、权威机构对环境审计定义的基础上，提出更符合我国审计实践的环境、生态与资源审计的定义，并从环境、生态与资源审计的目标、对象和内容、主客体、依据、程序和方法等方面构建其内涵框架，以期 JP2 为推动环境、生态与资源审计在我国的发展提供有价值的理论参考。环境、生态与资源审计是由独立的审计机构或人员依法对被审计单位的环境管理及其有关经济活动的真实性、完整性、合法性、效益性进行综合鉴证，评价环境、生态与资源管理责任，揭露违法行为，促进和加强环境管理 JP 的一种行政或经济的监督活动。它对于提高环保投资效益和促进环境保护具有重要的意义，是实现可持续发展战略的重要手段。

DEFINITION AND CONNOTATION OF ENVIRONMENT, ECOLOGY AND RESOURCE AUDIT

This paper, based on the definitions of environment audit given by scholars and institutions, presents a definition of environment, ecology and resource audit better adaptable to China`s situation, and expounds the connotation from its objective, target, content, subject, basis, procedure and method, aiming at offering theoretical references for the audit practices in China. Environment, ecology and resource audit, which is carried out by independent units or persons in accordance with laws and regulations, is an administrative or economic supervision to clarify the authenticity, integrity, legality and benefits of related environmental management and economic activities, to evaluate their responsibility and reveal their illegal behaviors, which can promote environmental management. It is of great significance to increasing environmental protection efficiency and promoting environmental protection as a vital means to achieving sustainable development.