基于环境产权行为的环境审计模式再造研究

发布时间：2018-06-07 22:17

  本文选题：超契约 + 环境产权行为　； 参考：《湖南大学》2015年博士论文

【摘要】：人类社会追求凯恩斯经济思想及其政策为导向的产权演化之极端,它导致了人类面临经济可持续发展危机和生态环境良性循环可持续运行危机。“中共十八大报告”中“加强环境监管,健全生态环境保护责任追究制度和环境损害赔偿制度”保护环境,但目前采用具有“单向三方环境审计关系”的环境审计模式已无法遏制日趋恶化的环境治理问题。为了遏制与解决目前世界性环境问题,本文再造新环境审计模式,其研究概述如下:首先,本文对国内外环境审计研究进行综述,以其作为本文再造环境审计模式的理论观点依据,同时对再造环境审计模式所需其它理论观点,从契约理论、产权理论、公共物品理论、外部性理论、可持续发展理论、大循环成本理论以及环境资源价值理论中具体理论观点进行提炼萃取,为后文再造环境审计模式给予理论支撑;其次,从弥补超契约非完备性视角分析环境审计本质,即从“单向三方环境审计关系”中求解出:只有具有边际收益递减性的环境审计制度才能维护与实现“超然独立”的环境审计本质特征。为了确保环境审计的“超然独立”本质特征,实现环境审计主体在利益上公平独立,本文将当前审计理论所忽略的且称之为第四方的环境社会委托方引入传统环境审计关系之中,形成了由环境审计方为环境审计社会委托方、环境审计组织委托方以及通过层级代理最终形成的环境审计组织受托方提供环境审计服务,构建了具有边际收益递减性的“双向四方环境审计关系”的环境审计契约;再其次,从超契约视角对“单向三方环境审计关系”的环境审计模式进行再认知,在此基础上再造具有“双向四方环境审计关系”的新环境审计模式,并对此新环境审计模式的特征与功能进行分析,展示了新环境审计模式的价值之所在。最后,从新环境审计模式的构成:针对环境委托责任来说,作为组织层级代理的受托方要了解环境委托方的委托权合理与否,自然需要作为第三方公证人身份的环境审计方为其服务,形成了组织受托方聘请环境审计方,并将自己身份定义为环境审计受托方,即环境审计受托方是环境审计服务需求者,它需要环境审计方公正、公平、公允地对环境审计委托方的环境委托(产)权进行再界定、再保护以及再报告,从而使自己权益免受其侵害。因此,环境审计方为环境审计受托方提供环境审计服务,理论上由环境审计受托方向环境审计方的提供环境审计服务价值,即环境审计受托方支付环境审计方的环境审计费用。因此,对委托环境审计模式的实证检验而言,由于环境审计受托方通过购买环境审计服务来维护自己利益,选择管理层薪酬以及其衍生的相关变量来表征委托环境审计模式的解释变量;选择环境审计质量来表征委托环境审计模式的被解释变量,其样本数据来源于与解释变量同源的生物医药业、水电煤业、造纸印刷业、采掘业、石化塑胶业的5个重污染行业企业组织环境审计委托方的问卷调查。针对环境受托责任而言,企业委托方了解企业受托方对其受托权的履行效果如何,需要作为第三方公证人身份的环境审计方为其服务,于是企业组织委托方聘请环境审计方,并将自己身份定义为环境审计委托方。环境审计委托方通过购买环境审计服务来维护自身利益,理论上由环境审计委托方支付环境审计方的环境审计费用。因此,对受托环境审计模式的实证检验而言,由于环境委托方通过购买环境审计服务维护自身利益,选择企业组织股东权益及其相关变量来表征受托环境审计模式的解释变量;选择环境审计质量来表征受托环境审计模式的被解释变量,其样本数据来源于与解释变量同源的同上所述的5个重污染行业企业组织的环境审计受托方的问卷调查。利用STATA11.0软件且选择OLS回归与TSLS回归对上述委托环境审计模式与受托环境审计模式分别进行实证检验。鉴于解决发生环境问题所再造一般性的新环境审计模式,为了拓展新环境审计模式在解决未来可能发生环境问题的应用范围,本文从战略角度对新环境审计模式的战略环境审计服务动态定价策略进行规范研究,这为后续研究做一个铺垫。
[Abstract]:The human society is pursuing the extreme of Keynes's economic thought and its policy oriented property rights evolution, which leads to the crisis of sustainable economic development and the sustainable operation of the ecological environment. "Strengthening environmental supervision, improving the accountability system for environmental protection and environmental damage compensation" in the "eighteen major reports of the Communist Party of China" In order to contain and solve the current world environmental problems, this paper reconstructs the new environmental audit model. The research of this paper is as follows: first, the research on environmental audit research at home and abroad has been discussed. The review is based on the theoretical basis of this paper, and other theoretical points of view to reengineering the environmental audit model, and from the theory of contract theory, property right theory, public goods theory, externality theory, the theory of sustainable development, the theory of large circulation cost and the theory of environmental resources value theory. In order to provide theoretical support for the post reengineering environment audit model, the essence of environmental audit is analyzed from the perspective of making up for the non completeness of the super contract, which is solved from the "one way three party environmental audit relationship": only the environmental auditing system with the diminishing marginal income can maintain and realize the environmental audit of "beyond independence". In order to ensure the "extraordinary independence" characteristic of environmental audit and realize the fairness and independence of the environmental audit subject in the interests, this paper introduces the environmental society entrustment, which is ignored by the current audit theory and is called the fourth party, into the traditional environmental audit relationship, and forms the social entrustment of environmental audit by the environmental audit party. The entrustment of the environmental audit organization and the environmental audit organization which is finally formed through the hierarchical agency provide the environmental audit service. The environmental audit contract with the "two-way four party environmental audit relationship" has been constructed. Secondly, the environmental audit of "one way three party environmental audit relationship" from the perspective of super contract is introduced. On the basis of this, the model rebuilds the new environmental audit model with the "two-way Quartet environment audit relationship", and analyzes the features and functions of the new environmental audit model, and shows the value of the new environment audit model. Finally, the structure of the new environment audit model is made up of the environmental entrustment responsibility, as a part of the environmental audit model. The trustee of the organization hierarchy agent should understand the right of the entrustment Party of the environment, and naturally need the environment auditor who is the third party notary public to serve it. It has formed the organization trustee to hire the environment auditor and defines its identity as the environmental auditor, that is, the environment audit party is the requirement of the environmental audit service. It needs the environmental auditor to be fair, fair and fair to redefine the environmental entrustment authority (production) right of the environmental auditor, and then protect and rereport it, so as to protect its rights from its infringement. Therefore, the Environmental Auditor provides environmental audit service for the environment auditor, in theory the environment auditor is entrusted with the environmental audit party. To provide the value of environmental audit service, that is, the environment auditor pays the environmental audit cost of the environment auditor. Therefore, as for the empirical test of the entrustment environment audit model, the environment auditor can maintain its own interests by purchasing environmental audit services, and select the management salary and its derivative related variables to represent the Committee. The explanatory variables of the model of environmental audit are chosen, and the quality of environmental audit is chosen to represent the explanatory variables of the model of the entrustment environment audit. The sample data comes from the biological medicine industry, the hydropower, the papermaking and printing industry, the mining industry, the petrochemical industry and the 5 heavy polluting industries. In view of the responsibility of the environmental trustee, the enterprise client understands the effect of the trustee's performance on its trustee, and needs the environment auditor who is the third party notary public to serve it, so the enterprise organize the principal party to hire the environment auditor and define its identity as the principal of the environmental audit. In order to safeguard its own interests by purchasing environmental audit services, the Environmental Auditor pays the environmental audit cost of environmental auditors in theory. Therefore, as for the empirical test of the model of the entrusted environment audit, the environmental trustee maintains its own benefits through the purchase of the environmental audit service and chooses the shareholders' rights and interests of the enterprise and its related variables. To characterize the explanatory variables of the audited environment audit pattern; select the quality of the environmental audit to characterize the explanatory variables of the entrusted environment audit model. The sample data originates from the questionnaire survey of the environmental auditors of the 5 heavy polluting industries, which are homologous to the explanatory variables. The STATA11.0 software is used and the OLS regression is selected. In order to expand the application scope of the new environmental audit model in solving the potential environmental problems in the future, the new environment audit model has been tested with the TSLS regression model and the entrusted environment audit model respectively. The model of strategic environmental audit service dynamic pricing strategy is standardized, which lays a foundation for further research.
【学位授予单位】：湖南大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F239.4
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本文编号：1992994