开展资源环境的审计环境理论研究,对推动资源环境审计工作具有特别重要的意义。本文对资源环境审计环境的要素结构与理论定位进行审视,从对资源环境审计理论研究的影响和对资源环境审计实践的影响两方面,全方位论述了资源环境审计环境的影响,提出通过转变经济增长方式与经济核算体系、改革审计模式以及对地方政府和企业负责人的考核机制、建立健全资源环境审计的制度体系等五个方面,对资源环境审计的环境进行进一步的优化。
The study of resources and environmental auditing environment theory, which has special signifi- cance to promote the resources and environment audit practice. The paper examine the element structure of re- sources and environment audit and theoretical orientation. Its impact has two aspects. In detail, one is the im- pact on resources and environment audit theory research, and the other is the impact on resources and environ- ment audit practice. From the two aspects,the impact of audit on resource and environmental conducted de- tailed exposition. Through the transformation of economic growth mode and economic accounting system, re- form audit model and evaluation mechanism of local government and responsible persons, the establishment of the institutional system of resources and environment audit and so on five aspects, it optimize the external envi- ronment of resources and environment audit.