摘 要
环境和自然资源不是“取之不尽、用之不竭”的,而是人类生存和发展不可或缺的根本要素，工业企业“先污染，后治理”的粗犷型经济发展模式给生态环境带来了较大伤害。我国政府积大力推动环境审计与其他专业审计的结合,加强对生态建造工程和大气、水、固体废弃物等污染整治项目的审计，重视环境保护工作。本文以中冶美利云产业投资股份有限公司为例，阐释了我国环境审计的基本概念，并对我国环境审计中存在的问题进行分析，提出建议，以期促进我国环境审计理论和实践的发展。
[关键词]：环境审计，环境审计研究，环境审计对策
ABSTRACT
Environment and natural resource is the foundation of human survival and development, but it is not inexhaustible. Industrial enterprise “first pollution, then governance” extensive economic development mode brings to the ecological environment of the larger damage.The Chinese government actively promote the combination of resources environmental audit and other professional audit, strengthening the audit of ecological construction project and the water, solid waste pollution, and attaches great importance to environmental protection work. Based on the China metallurgical beauty cloud industrial investment co.LTD as an example, this paper illustrates the basic concept of environmental auditing and to our country environment audit the problems existing in the analysis, putting forward some proposals, in order to promote the development of China’s environmental audit theory and practice.
[Key words]: Environmental auditing . Environment audit research .
Environment audit countermeasures
目录：
