中国海洋大学学报：社会科学版
中國海洋大學學報：社會科學版
중국해양대학학보：사회과학판
Journal of Ocean University of China
2012年
6期
40~43
,共null页
环境审计 去审计化 现实冲突 概念重构
環境審計 去審計化 現實遲突 概唸重構
배경심계 거심계화 현실충돌 개념중구
environmental audit; de-auditing; realistic conflict; concept restructure
当前,环境审计呈现出典型的＂去审计化＂特征,与传统审计理论与实践形成了现实冲突。从受托责任观的视角来看,环境审计作为受托环境责任的控制机制发挥着其独特的功能和作用,对各类受托环境责任的控制需求催生了环境审计的不同类型。从这个意义上看,环境审计的＂去审计化＂特征与其历史渊源和现实背景密切相关,有其存在的客观合理性。在这一背景下,以合作求共赢是环境审计发展的必由之路。
噹前,環境審計呈現齣典型的＂去審計化＂特徵,與傳統審計理論與實踐形成瞭現實遲突。從受託責任觀的視角來看,環境審計作為受託環境責任的控製機製髮揮著其獨特的功能和作用,對各類受託環境責任的控製需求催生瞭環境審計的不同類型。從這箇意義上看,環境審計的＂去審計化＂特徵與其歷史淵源和現實揹景密切相關,有其存在的客觀閤理性。在這一揹景下,以閤作求共贏是環境審計髮展的必由之路。
당전,배경심계정현출전형적＂거심계화＂특정,여전통심계이론여실천형성료현실충돌。종수탁책임관적시각래간,배경심계작위수탁배경책임적공제궤제발휘착기독특적공능화작용,대각류수탁배경책임적공제수구최생료배경심계적불동류형。종저개의의상간,배경심계적＂거심계화＂특정여기역사연원화현실배경밀절상관,유기존재적객관합이성。재저일배경하,이합작구공영시배경심계발전적필유지로。
Environmental audit is characteristic of de-auditing,which is in conflict with traditional audit theory and practices.In view of accountability theory,environmental audit is a control mechanism of environmental accountability with a unique function and playing a special role.So many kinds of environmental audit have been promoted by different kinds of environmental accountabilities.In this sense,the de-auditing feature of environmental audit is objectively reasonable considering its historical and realistic background.Under the circumstance,cooperation is the only way to development of environmental audit.
