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环境绩效审计与财务绩效审计比较研究
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摘 要
随着经济发展的需要，绩效审计成为传统审计发展的必然趋势与最高阶段，但国内外对于该问题的研究却刚刚开始。本文针对绩效审计在微观领域的两个重要分支：环境绩效审计和财务绩效审计进行了探讨研究，着重对二者的性质关系、审计程序和评价指标进行比较分析，最后提出当前存在的环境绩效评价需解决的难点问题。
关键词 环境绩效审计 财务绩效审计 绩效审计
Study on Environmental performance and
Financial performance auditing
Abstract：
With the development of economics, performance auditing is becoming the inevitable trend and highest stage of traditional auditing. However, the development of this area is still in its initial stage. In this paper, two of the most important branches of microscopic performance auditing, environmental performance auditing and financial performance auditing are investigated. The properties, auditing procedures and evaluation indicators of the two type auditing are compared. Finally, the difficulties of environmental performance auditing need to be solved currently are proposed.
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