企业环境审计研究:文献综述与建议

Corporate environmental auditing in China:literature review and research suggestions

以我国1992—2016年133篇企业环境审计文献为样本,从论文发表的时间轨迹、研究内容、研究表现及研究特点等方面对20多年来我国企业环境审计研究展开了综述与评价,按企业类别、行业特征、审计方法归类,明确现有企业环境审计在研究内容、方法、范围和视角的四类特点。基于此,提出应集中力量在重污染行业如煤炭、钢铁行业的国有企业率先开展研究试点工作,结合行业特征推动企业环境审计在环境财务审计、环境合规审计、环境绩效审计多元角度发展,并提出须加强应用实证研究方法和创新审计技术方法、拓展环境审计研究范围以及融合多领域研究视角等若干建议。

By means of 133 pieces of sample literature on corporate environmental auditing published in 1992-2016,systematically described Chinese corporate environmental auditing research trajectory of publishing time series,research content,research performances and research characteristics,this paper clarifies the four characteristics of the existing enterprise environmental auditing in the research content,methods,scope and perspectives.Based on this,future corporate environmental auditing study should more closely focus on the pilot research work of heavily polluting industries of state-owned enterprises,and combing the industry characteristics to promote the multiple environmental audit of financial auditing,compliance audit and performance audit.It is also necessary to strengthen the application of empirical research methods,expand the scope of environmental audit research,and integrate multi-field research perspectives.