我国环境审计研究回顾与展望

上世纪90年代以来,随着环境问题的日益突出以及环保观念的日益增强,我国涌现出大量环境审计研究成果,其主题既涉及环境审计的概念、目标、对象、理论框架等基本理论,也涉及环境审计技术方法等应用理论。然而,现有研究存在过于偏重基本理论而忽视应用理论、过于偏重规范分析而忽视实证研究、过于偏重合规性政府环境审计而忽视环境绩效审计以及企业环境审计等不足。未来应当在借鉴国外有益经验的基础上,联系我国实际,综合运用多种方法,进一步对环境审计的理论框架、主体等问题展开系统研究,尤其应在进一步研究政府环境审计相关理论和应用问题的同时加大企业环境审计的研究力度。

Environmental Auditing Research in China: A Literature Review

Since 1990s, researches on environmental auditing have bloomed in China, the topics involve both fundamental theory and applied theory of environmental auditing, the former includes the definition, objectives, targets, concept framework of environmental auditing, the later involves technical methodology of environmental auditing, the setting of environmental auditing standards, oversea and domestic relevant practices, etc. In sum, existing researches facilitate the development of environmental auditing practice of China. On the other hand, however, the width, depth and methodology of relevant researches are stilled to be improved. In the future, we should explore fundamental and applied theory of environmental auditing by using different methods. Specifically, we should further study the theoretical framework of environmental auditing, subjects of environmental auditing, deep theoretical and applied problems of government environmental auditing, and, especially, strengthen the study of enterprise environmental auditing.