数字时代企业环境审计模式创新——基于环保政策响应机制的研究  

Innovation of Enterprise Environmental Audit Mode in the Digital Age:A Research on Response Mechanism of Environmental Protection Policy

作　　者：史普润 曹佳颖 陈杰 SHI Purun;CAO Jiaying;CHEN Jie(School of Business,Nanjing Audit University,Nanjing 211815,China;Financial Department,the Special Commissioner's Office of National Audit Office in Shenzhen,Shenzhen 518034,China)

机构地区：[1]南京审计大学商学院,江苏南京211815 [2]审计署驻深圳特派员办事处财政处,广东深圳518034

出　　处：《南京审计大学学报》2021年第5期26-34,共9页Journal of Nanjing Audit University

基　　金：南京审计大学青年培育项目(19QNPY014);国家社会科学基金一般项目(20BJL144);山东省自然科学基金面上项目(ZR2020MG054)。

摘　　要：企业规避环保责任的机会主义行为导致政府环保政策成效不显著。基于利益相关者理论构建环保政策利益相关者模型,并从环保权力、责任和信息三个角度分析企业的环保政策响应机制。研究发现:由于消费者缺位以及信息不对称等因素的影响,企业的环保政策响应水平较弱。政府应将环保政策施加于消费者,通过消费者来约束企业的行为;审计主体应当转变现有的审计模式,运用数字技术,与消费者合作共同完成审计监督的工作。基于此,提出一种基于消费者需求引导的综合环保政策及新型企业环境审计模式,建议政府应重视数字技术对产业的改造升级,充分考虑消费者的因素来制定环保政策并加大对企业污染数据实时监控的普及。The opportunistic behavior of enterprises to evade the environmental responsibility leads to the ineffectiveness in the government s environmental protection policy.Based on the interest-correlated theory,this paper constructs the interest-correlated model of environmental protection policy,and analyzes the environmental protection policy response mechanism of enterprises from the perspectives of environmental protection power,responsibilities and information.The results show that due to the absence of consumers,the influence of information asymmetry and other factors,the response level of corporate environmental policy is weak.The government should impose environmental protection policy on consumers and restrict the behavior of enterprises through consumers;the audit subject should change the existing audit mode,use digital technology,and cooperate with consumers to complete the audit supervision work.Based on this,this paper puts forward a comprehensive environmental protection policy and a new enterprise environmental audit mode based on the guidance of consumer demand,and suggests that the government should pay attention to the transformation and upgrading of the industry by digital technology,fully consider the factors of consumers to formulate environmental protection policies,and increase the popularization of real-time monitoring of enterprise pollution data.

关 键 词：数字时代 环保政策 政策响应机制 审计模式创新 企业环境审计 消费者需求引导 

分 类 号：F239[经济管理—会计学]