Economic sciences
Kazhikova Zh.N. senior teacher.
Kostanaysky state university of. A. Baytursynova,
Kazakhstan
Main aspects of classification of
ecological audit
The
main direction of development of ecological audit to the Republic of Kazakhstan
is definition of its status, structure. Its subject is not so much the
ecological reporting of the economic subject (the unions, associations,
concerns, financial and industrial groups, branch, intersectoral, regional and
other associations, administrative-territorial educations, and also the
citizens who are carrying out independent business activity), how many its
actual ecological activity in all aspects. Ecological audit as the effective
instrument of the ecological right, yet has no due development in Kazakhstan,
unlike industrialized countries. The need for carrying out ecological audit is
explained by the following factors:
1) aggravation of
options of production ecological strategy and policy;
2) necessary
additional information support of adoption of preplanned predesign plans and
the design decisions connected with existing impact on environment and use of
natural resources;
3) necessary
information support of development, increase of efficiency or initiation of any
kinds of ecological activity;
4) drawing up and
justification of systems of priorities in the field of monitoring, control and
management of impact on environment (influence factors, influence sources,
waste, local critical and risk situations, priority activities, etc.);
5) statement and
ranging of environmental problems it is adequate to their real contents and
decision opportunities (for example, the description, an assessment and the
forecast of the actual influence for environment in comparison with the
influence which is officially declared by prirodolzovatel);
6) the work
analysis, assessment and the forecast of operating systems of monitoring of
sources of influence for environment;
7) the work
analysis, assessment and the forecast of operating system of production
environmental control;
8) the work
analysis, an assessment and the forecast of existing regulations, procedures,
legislative and normative documents in the field of environmental control and
management.
Besides,
the entry of Kazakhstan into the World Trade Organization is impossible without
recognition of existing rules, procedures and requirements among which
ecological audit is the main instrument of management.
In the
Republic of Kazakhstan drafts of standard and methodical documents on the
organization of ecological audit are developed. Now there are some types of the
ecological audit, considered problems differing by a circle and the purposes.
- Audit of
observance of standards.
- Responsibility
audit.
- Audit at
ecological insurance.
- Audit in system
of ecological certification.
- Territory audit.
- Audit by
preparation of agreements on production section.
This
classification, in our opinion, allows to track dynamics of development of
ecological audit, to reveal regularities in their formation which are expedient
for considering at definition of reserves of ecological efficiency of the
enterprise.
The
given classification isn't exhaustive, expansion and deepening of scope of
ecological auditor services will allow to define new types and the directions
of auditor activity.
Literature:
1 . Makarov S. V.,
Kamensk Yu. BB. Ecological audition. M: 2000 . - 387с.
2 . Sorokin N. D.
Questions of ecological audit. - SPb: "Ecopolice and culture", 2000.
- 118с.
3 . Ilyichev E.V.
Foreign experience of an assessment of damage and definition of payments for
pollution of surrounding environment. - Messenger of the Belgorod university of
consumer cooperation: междунар. Scientific теоретич. The magazine - No. 2(17)/2006,
– Belgorod: BUPK, 2006.