关于环境审计主体的再认识

On the Main Body of Environmental Auditing

本文对学术界关于环境审计主体已成形的观点进行了评述,并借用“委托代理理论”,在此基础上提出应构建以民间审计为主导,国家审计、内部审计和环保人士共同参与的新型环境审计模式。

This paper focuses on Environmental Auditing on the basis of relevant literature. Relying on ＂Commissioned - agent Theory＂, The author puts forward that Civil audit should be in the leading position, combined with state audit, internal audit and environmentalists＇ participating, which is a new type of environmental auditing model.