环境审计制度选择影响因素的实证分析  

An Empirical Analysis of the Influencing Factors on the Environmental Auditing System Choice

作　　者：黄溶冰[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京210029

出　　处：《中国人口·资源与环境》2013年第10期134-140,共7页China Population,Resources and Environment

基　　金：国家社会科学基金"我国节能减排的环境审计规制研究"(编号:11GBL062);教育部人文社会科学基金"环境审计在我国节能减排中的治理机制与实现路径研究"(编号:10YJC790098);江苏高校自然科学研究重大项目"基于效力.效果模型的国家审计质量研究"(编号:11KJA630066)

摘　　要：随着环境问题的日益严重,污染治理工具的选择和实施成为社会各界普遍关注的焦点。本文选择150个国家的国别数据,采取Logit模型对环境审计制度选择的影响因素进行分析。研究结果表明,经济发展水平、环境保护投资和社会信息化程度与一国是否开展环境审计成显著正相关;审计体制对环境审计的开展也具有显著性影响;而污染排放现状、邻国的决策对环境审计制度选择的影响并不显著。本文的研究表明,与传统命令——控制型规制工具的普适性不同,作为一种信息化的污染治理工具,环境审计是经济社会发展到一定阶段国家最高审计机关的选择。进一步,利用我国2007年-2011年的相关数据进行基于主成分回归的符合性检验,结果显示环境审计的概率值p皆高于50%,且逐年递增,表明我国现阶段实施环境审计的条件和时机已经基本成熟。本文的研究发现为我国最高审计机关"十二五"期间将环境审计作为一种独立的审计类型,在全国推行环境审计工作提供了理论依据。As environmental problems become increasingly serious,the selection and implementation of pollution control tools has become the focus of widespread public concern.In this paper,150 nations with country-specific data were selected; and the Logit binary choice model was applied to analyze the factors impacting the choice of an environmental auditing system.The research results showed that the economic development level,the level of environmental protection investment,and the extent of societal information technologies play a significant positive impact in whether a country carries out an environmental audit; the audit system in question also had a significant impact on the launching of the environmental audit ; whereas in contrast,the country＇ s pollution emission capacity and the neighboring countries＇ decisions on environmental audits are not significant.These results differ from those given by a universal command-control regulation method,due to it being a pollution control information tool showing that environmental auditing is a choice for the national Supreme Audit Institutions when economic and social development has reached a certain level.Furthermore,2007 to 2011 data based on principal component regression compliance tests showed that the probability values are all above 50％ and increasing year on year,indicating that the conditions and timing of China＇ s present stage for implementation of environmental auditing are essentially mature.This study provides a theoretical basis for the Supreme Audit Institutions of China during the 12th Five Year period with regard to an independent environmental auditing style,and a full implementation of the same nationwide.

关 键 词：污染治理 环境审计 影响因素 符合性检验 

分 类 号：F062.2[经济管理—政治经济学]