环境责任与经济责任融合审计多维博弈分析

Multidimensional Game Analysis of Audit on the Integration of Environmental Responsibility and Economic Responsibility

立足于权衡保护环境和发展经济之间的冲突与协调,基于环境责任与经济责任融合审计视角,考虑审计机关与政府机构负责人在此方面的信息不对称关系,构建多维博弈模型进行建模分析。多维博弈考虑了两个维度之间的策略相互影响等因素,揭示的问题更加深刻和丰富。在多维博弈分析基础上提出的"审计机关应重视审查政府机构负责人的履职情况;降低审计机关的识别成本,提高审计监督能力;加大对履职不当的政府机构负责人的惩处力度,降低违规可能性;提高政府机构负责人履行两种责任的协调能力,降低其履责成本;提高政府机构负责人尽职履责的预期收益"等措施有助于推动融合审计的实施,促进环境与经济的协调发展。

Protecting environment and developing economy are often conflicting and mutually restrictive.Based on balancing the conflict and the coordination between the two and from the perspective of integration of environmental responsibility and economic responsibility,and by considering the asymmetric information relationship between the auditing authorities and the heads of governmental agencies,this paper builds a multi-dimensional game model for analyzing the above issues.Multidimensional game takes into account the interaction of strategies between the two dimensions and other factors,revealing more profound and rich truth about such problems.Some proposals are put forward,such as auditing organs should pay attention to reviewing the performance of the heads of government agencies;reducing the identification cost of audit institutions and improving the ability of audit supervision;increasing the punishment of the heads of government agencies who perform their duties improperly,reducing the possibility of violations;improving the coordination ability of the heads of government agencies to fulfill the two responsibilities and reducing the cost of fulfilling their responsibilities;improving the expected benefits of the heads of government institutions who perform their duties dutifully",which are helpful to promote the implementation of fused audit and promote the coordinated development of environment and economy.