环境审计：旅游业持续发展中的新概念

环境审计是目前国外针对旅游业持续发展中出现的环境问题而采用的新管理模式，本文论述了环境审计基本概念及其与环境影响评价和旅游业持续发展之间的关系。

ENVIRONMENTAL AUDITING: A NEW CONCEPTION IN THE SUSTAINABLE DEVELOPMENT OF TOURISM

Tourism is an activity on the basis of resources and with a big influence on human beings and natural environment. Many forms of torism are actually a kind of destruction go environment, or the seir -extermination of tourism. An unimaginable influence on the waste of the basic resources, destruction of around built environment and damage of organized structure of mass organisations has occurred due to tourism. The plunderingly damage to the around environment made by large numbers of tourists is threatening the developement of tourism. To solve the problem, the common countermeasure in the world is to have environment dripact assessment on tourism items in planning stage. However, it cannot work effectively on sustainable tourism developement because of over-complicated administrating organigation on tourism management, inconsistent tourism developing policy and standards, deficient and inaccurate information about environmental evolution after completion of tourism items provided by developers. So it is necessary to introduce environmental auditing in sustainable tourism development. The concept and procedure of environmental auditing and its difference compared to environmental impact assment have been thoroughly discussed in the paper. Its significance and some restricting factors in application also have been reviewed.