基于需求和供给视角的环境审计动因研究

A Research on the Motivations and Reasons for Environmental Auditing from the Perspective of Demand and Supply

基于"受托环境保护责任"理论从需求和供给的视角分析环境审计动因,以我国环境审计理论研究规模为标本诠释环境审计需求,以我国环境审计结果公告数为标本诠释环境审计供给,以我国环境审计案例为标本诠释环境审计需求和环境审计供给之间的契合关系,研究表明:我国环境审计需求强烈,环境审计实践将更加有赖于环境审计服务的供给能力,而环境审计服务的供给能力受到诸多因素的影响;目前,大幅度提升环境审计服务供给能力是推进我国环境审计实践的关键所在。

Based on the ＂the theory of entrusted environmental responsibility＂, this paper analyses the motivations and rea- sons for practicing environmental auditing from the perspective of demand and supply. Firstly, this paper uses the scale of the researches on environmental auditing as the sample to explain the demands of environmental auditing. Secondly, this paper u- ses the t numbers of the resuhs of environmental auditing released by CNAO as the sample to explain the supplies of environmental auditing. Thirdly, this paper uses the case of environmental auditing as the sample to explain the interactive relationship between the demands and supplies of environmental auditing. It is concluded that the demands of environmental auditing are strong; the practices of environmental auditing rely much more on the supply capacity of environmental auditing, which is affected by many factors; at present, the key to promote the practice of environmental auditing is to improve the supply capacity of environmental auditing.