环境审计基本逻辑：理论框架和例证分析

DOI：

中文关键词: 环境责任；环境治理机制；环境审计需求；环境审计内容；环境审计主题

英文关键词:Environment Accountability, Governance Mechanisms of Environment, Environment Audit Demand, Environment Audit Content, Subject Matter of Environment Audit

基金项目:全国会计科研课题重点项目（2015KJA019），江苏高校优势学科二期项目“现代审计科学”

作者	单位
郑石桥	南京审计大学审计科学研究院，江苏南京 211815

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中文摘要:

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。

英文摘要:

Because of human self-interest and bounded rationality, agent of environment accountability may have 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.

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