CAJ | 학술논문

随着国际地位的日益提高以及经济的快速发展,我国的环境保护压力日益加剧,环境审计势必将发挥越来越重要的作用。但现阶段我国环境审计的主体是政府主导的相关部门,审计效果并不理想。为了避免在公有制经济中政府干预进入市场导致低效率,根据委托-代理理论的相关内容,可以确立注册会计师在环境审计中的主体地位。在此基础上,进行以财务为导向的审计活动,从而增强所披露信息的准确性及时效性,以促进企业利益相关者做出正确的决策。
수착국제지위적일익제고이급경제적쾌속발전,아국적배경보호압력일익가극,배경심계세필장발휘월래월중요적작용。단현계단아국배경심계적주체시정부주도적상관부문,심계효과병불이상。위료피면재공유제경제중정부간예진입시장도치저효솔,근거위탁-대리이론적상관내용,가이학립주책회계사재배경심계중적주체지위。재차기출상,진행이재무위도향적심계활동,종이증강소피로신식적준학성급시효성,이촉진기업이익상관자주출정학적결책。
With international status increasingly improved as well as the rapid economic development,China’s environmental protection pressure is increasingly growing.As a result,the environmental auditing is bound to play an increasingly important role.But now the main body of the environmental auditing is a government-led sector,and the audit results are somehow unsatisfactory.In order to avoid low efficiency caused by government intervention into the market in the public sector of the economy,according to the principal-agent theory,the dominant position in environmental auditing should belong to CPA.On this basis,conduct the audit of financial-oriented activities to intensify the accuracy of the disclosure of environmental information,thus facilitating business stakeholders to make the right decisions.