CAJ | 학술논문

本文在对中国政府环境责任审计制度变迁过程梳理的基础上,运用制度变迁理论分析我国政府环境责任审计改革的内在逻辑,揭示蕴含其中的政策启示.研究结果表明,中国政府环境责任审计每一次制度安排,都是在一定的制度环境约束下,围绕外部利润,相关利益集团利益调整或力量对比均衡的结果,中国政府环境责任审计变革具有明显的路径依赖特性,而政府环境责任履职的绩效在中国政府环境责任审计变迁过程中发挥着重要的引领作用.中国政府环境责任审计每一次变化都是对相关制度的边际调整,每一次改革的基本特征都会对未来的发展方向施加一定的影响.
본문재대중국정부배경책임심계제도변천과정소리적기출상,운용제도변천이론분석아국정부배경책임심계개혁적내재라집,게시온함기중적정책계시.연구결과표명,중국정부배경책임심계매일차제도안배,도시재일정적제도배경약속하,위요외부리윤,상관이익집단이익조정혹역량대비균형적결과,중국정부배경책임심계변혁구유명현적로경의뢰특성,이정부배경책임리직적적효재중국정부배경책임심계변천과정중발휘착중요적인령작용.중국정부배경책임심계매일차변화도시대상관제도적변제조정,매일차개혁적기본특정도회대미래적발전방향시가일정적영향.
This article is based on the combing the audit process of institutional change of Chi- nese government environmental responsibility, using Institutional Change Theory to analyze the inter- nal logic of the government environmental responsibility audit reform in China, and reveals the policy implications. The results show that every institutional arrangement of Chinese government environ- mental responsibility audit is under certain institutional and enviromnental constraints, resulting from the balancing of the interests of the group＇ s profit or external adjustment. The change of Chinese government environmental responsibility audit has obvious characteristics of path dependence, while the performance of the government environmental responsibility to perform their duties plays an im- portant role in leading the Chinese government environmental responsibility audit in the course of changes. Every change of Chinese government environmental responsibility audit is marginal adjust- ment referring to the relevant system, so the basic feature of every reform will exert certain influence on the future direction time.