Comprehensive Appraisal of Commissioned Environmental Responsibility in Enterprise Environmental Auditing

摘要：

Commissioned environmental responsibility comprehensive appraisal is the major basis of appropriately expressing opinion environmental auditing and the key to apply effectively environmental auditing. This paper explains the theory frame on comprehensive appraisal of commissioned environmental responsibility, by which, discusses especially the index system, appraisal criterion and appraisal model of comprehensive appraisal of commissioned environmental responsibility while environmental audited, which aims to give a systematic discussion and establish the comprehensive appraisal system of commissioned environmental responsibility, to improve the theory of environmental auditing and to direct the practice of environmental auditing.

关键词： Environmental Auditing Commissioned Environmental Responsibility Appraisal System

作者: XIA Xin

作者单位: School of Accounting,Shandong Institute of Business and Technology,P.R.China,264005

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 353-359

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）