近百年来,人类社会经济飞速发展,人们物质需求得到极大满足的同时,人类生存环境也遭到了极大的破坏,环境问题也受到人们越来越多的关注。不论是“世界环境与发展委员会”的成立,ISO14000环境管理体系的国际标准的制定,还是近年来《京都议定书》的颁布,绿色新政的全球推广,都显示着各国对环境问题的重视。环境审计作为对环境治理效果的评定,也受到各国学者的关注。本 In the past century, with the rapid development of human society and economy, people’s material needs have been greatly satisfied. At the same time, the living environment of mankind has also been greatly damaged, and the environment has also drawn more and more attention. Whether it is the establishment of the World Commission on Environment and Development, the establishment of international standards of the ISO14000 environmental management system, the promulgation of the “Kyoto Protocol” in recent years and the global promotion of the Green New Deal all show that all countries attach importance to environmental issues. As an assessment of the effect of environmental governance, environmental auditing has also drawn the attention of scholars in various countries. this