环境审计基本逻辑:理论框架和例证分析

Toward the Basic Logic of Environment Audit:Theoretical Framework and Case Analysis

由于人性自利和有限理性,环境责任承担者会产生代理问题和次优问题,合称环境问题,因此,需要建立应对环境问题的治理机制。环境审计属于这个治理机制的组成部分,核心要旨是搞清楚环境责任履行情况,为环境问责提供信息保障,审计内容包括环境业务行为合规性、环境财务行为合规性、环境统计信息真实性、环境财务信息真实性、环境管理制度健全性。上述审计内容都需要转换成可实施的审计主题,主要包括环境业务行为、环境财务行为、环境统计信息、环境财务信息、环境统计制度、环境财务制度、环境统计信息制度、环境财务信息制度。

Due to human natuve of self-interest and bounded rationality,agent of environment accountability may develop opportunism or sub-prime problems,which together be referred to as environment problem,and therefore need to establish governance mechanism to deal with this problem,including internal governance mechanism and external supervision mechanism.Environment audit is part of governance mechanism,there are two possible positioning:first,as part of the external supervision mechanism,deal directly with the following environment problem:illegal or unreasonable of environment behavior,illegal or unreasonable of environment financial behavior,false financial information of environment,false non-financial information of environment;Second,evaluate environment governance mechanism:to assess whether external supervision mechanisms is sound,to assess whether internal governance mechanism is sound.All of these audit content can be converted into actionable audit subject matter:financial information,non-financial information,system,behavior.