摘要
总结和归纳海外环境审计的起源、研究脉络及新进展,是讲好中国环境审计故事的必要条件。本文首先分析海外环境审计起源于内部环境审计,这与国内环境审计有明显不同。其次,从基本理论、实践经验、影响因素与作用效应等层面对海外环境审计研究脉络进行了梳理。结果表明,虽然当前尚未形成一致的环境审计研究范式,但对某些关键问题的共识在不断增多。最后,归纳了海外环境审计研究的新进展,包括对环境绩效审计和协同环境审计的关注度在持续上升。
To summarize the origin,research context and new progress of overseas environmental audit is a necessary condition for telling the story of China's environmental audit.Firstly,this paper analyzes that overseas environmental audit originates from internal environmental audit,which is obviously different from domestic environmental audit.Secondly,this paper combs the research context of overseas environmental audit from the aspects of basic theory,practical experience,influencing factors and effects.The results show that although a consistent research paradigm of environmental audit has not been formed at present,the consensus on some key issues is increasing.Finally,this paper summarizes the new progress of overseas environmental audit research,including the increasing attention to environmnental performance audit and collaborative environmental audit.
作者
徐志耀
王一宣
吴茜涵
马金阳
XU Zhi-yao;WANG Yi-xuan;WU Xi-han;MA Jin-yang(School of Government Audit,Nanjing Audit University,Nanjing 211815;Institute of Natural Resources and Environmental Audit,Nanjing Audit University,Nanjing 211815)
出处
《中国审计评论》
2022年第2期32-44,共13页
China Auditing Review
基金
教育部产学合作协同育人项目“水环境审计虚拟仿真实验资源与评价体系建设”(202102360009)
江苏省研究生科研创新计划项目“基于社会调查的乡镇领导干部自然资源资产离任审计研究”(KYCX21_1890)
江苏省大学生创新创业训练计划项目“乡村振兴背景下基层资源环境审计的数据困境及其缓解路径研究”(202111287069Y)
关键词
环境审计
海外
起源
研究脉络
新进展
Environment Audit
Oversea
Origin
Research Context
New Progress
