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Study on Environmental Performance Audit from the Perspective of the Regional Economic Development

Author: MiaoXia
Tutor: WangBaoQing
School: Zhejiang Technology and Business University
Course: Accounting
Keywords: Regional Economic Development Environmental performance audit Eco-efficiency
CLC: F239.6
Type: Master's thesis
Year: 2010
Downloads: 322
Quote: 0
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Abstract


As social and economic development, environmental issues have become increasingly concerned by people. Environmental performance audit was subsequently put on the agenda, and become a hot issue about the field of auditing. Regional economic development is also an important research topic of economics. Practice development needs theoretically follow-government decision-making needs theoretical research support. However, unlike the practice of regional economic development does not match, the theorists of regional economic development environment of little studied. From some existing studies, the regional economic development environment over the past few studies, neither form a relatively unified regional economic development environment connotation, has yet to create suitable environment for economic development in most regions of the index system, even if some places some research and put forward some countermeasures and suggestions are mostly superficial, qualitative or application scope and usefulness is limited. Therefore, in-depth study of regional economic development and environmental indicator system optimization program can either compensate the lack of previous theoretical studies, but also for the relevant government departments to optimize the environment for the development of local economy and promoting regional economic and social development to provide a reliable scientific basis. This performance audit of the environment combined with the regional economy, focusing on the evaluation of environmental performance audit and environmental performance audit reports, as indicators of scientific and rational evaluation and recommendations of the final environmental performance auditing role of the two most important aspects of the specific Research ideas are as follows: This article first summarizes the environmental performance audits for domestic and foreign scholars related research, and then, on the environmental performance audit application in the regional economy theoretical analysis puts forward the eco-efficiency indicators of environmental performance evaluation criteria for audit work assessment basis. (Eco-efficiency indicators, including economic indicators and environmental performance indicators into two categories, this choice of GDP as an economic indicator; environmental performance indicators selected were more complex, this article from the economic and social development, environment and ecology, environmental quality and environmental management in four areas more complete framework of environmental performance indicators; thus the ultimate performance audit of environmental aspects - environmental performance audit reports for analysis. Finally, using eco-efficiency indicators Zhejiang Province, Zhejiang Province in recent years to consider the process of regional economic development environmental aspects of the work results in the previous chapters, based on analysis of the paper summarizes the main conclusions and hope based on the results obtained in this paper, for each regional economic entities in the development process of the audit recommendations.

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CLC: > Economic > Economic planning and management > Audit > Professional audit
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