环境机会主义、问责需求和环境审计

Environmental Opportunistic Behaviors,Accountability Requirement and Environmental Audit

通过分析环境机会主义行为的产生和控制,认为环境机会主义行为的存在和污染容忍度的下降产生了环境问责需要,问责需求产生环境审计。收集环境投资、水环境治理和能源消耗数据,分析其与相关环境审计结果公告之间的关系,发现环境保护的投资问责驱动环境部门的预算执行审计,水环境污染及治理问责驱动水环境审计,节能减排的问责需求驱动节能减排审计,验证了环境审计由环境问责需求产生和变迁的理论构想。

Through analyzing generation and control of environmental opportunistic behaviors, we considered that environmen- tal audit originated in something which aimed to restrain environmental opportunistic behaviors. We concluded when the envi- ronmental opportunistic behaviors were very serious and beyond the toleration of society, people would have supervisory review requirements and accountability requirements, and then environmental audit would appear. Finally, we analyzed environmental investment, environmental governance and energy consume data, then we concluded that the audit to budget execution used in environmental departments was caused by the accountability of environmental investment, and accountability about pollution of water and its governance. It is to verify the concept that environmental audit comes from and changes with the demand of envi- ronmental accountability.