区域环境审计差异成因及弥合路径  

Causes for Regional Differences in Environmental Auditing and Bridging Paths

作　　者：赵彩红[1] 荣欣[2] Zhao Caihong;Rong Xin

机构地区：[1]浙江万里学院商学院,315100 [2]浙江万里学院审计处,315100

出　　处：《审计研究》2022年第3期32-39,共8页Auditing Research

基　　金：教育部人文社会科学规划课题(课题编号:20JA630095);浙江省软科学课题(课题编号:2021C35023);浙江省哲学社会科学规划课题(课题编号:2021C35002);国家自然科学基金青年项目(项目批准号:71903181);浙江万里学院校级科研项目创新团队的阶段性成果。

摘　　要：环境保护具有跨地域特点,作为环境治理工具之一的环境审计应协调一致,在跨域环境治理中发挥重要作用。但目前我国的环境审计工作多由各地独自组织实施,影响环境审计发展的因素不一样,环境审计对污染治理功能存在不同程度的差异,如果这种差异较大,会影响区域整体环境治理绩效,制约环境审计职能作用的发挥。基于此,本文在界定区域环境审计差异内涵的基础上,分析了区域环境审计差异的体制制度成因,提出了弥合区域环境审计差异的具体路径,就是要完善审计管理体制、合理配置区域环境审计资源、提高区域环境审计效用、完善区域环境审计发展的制度环境。Environment protection has a special cross-regional feature. As one of the environmental governance tools, environmental audit should be coordinated, and play an importance role in environmental governance.However, environmental audits are carried out separately by different local audit institutions, where there are different factors affecting the development of environmental auditing. As environmental audits have varied impacts on pollution prevention, if the difference is larger, it will affect the overall environmental governance performance, and limit environmental audit function. The paper defines the connotation of the regional environmental audit differences, discusses the reasons for the regional environmental audit differences, puts forward suggestions on bridging the difference, which include improving the audit management system, allocating the regional environmental audit resources, increasing the effectiveness of the regional environmental audit, and improving the institutional environment of the regional environmental audit.

关 键 词：区域环境审计 审计差异 弥合路径 

分 类 号：F239.6[经济管理—会计学] X321[经济管理—国民经济]