注册会计师在环境审计中所占地位初探

随着国际地位的日益提高以及经济的快速发展,我国的环境保护压力日益加剧,环境审计势必将发挥越来越重要的作用。但现阶段我国环境审计的主体是政府主导的相关部门,审计效果并不理想。为了避免在公有制经济中政府干预进入市场导致低效率,根据委托-代理理论的相关内容,可以确立注册会计师在环境审计中的主体地位。在此基础上,进行以财务为导向的审计活动,从而增强所披露信息的准确性及时效性,以促进企业利益相关者做出正确的决策。

A Primary Approach to the Status of CPA in Environmental Auditing

With international status increasingly improved as well as the rapid economic development,China’s environmental protection pressure is increasingly growing.As a result,the environmental auditing is bound to play an increasingly important role.But now the main body of the environmental auditing is a government-led sector,and the audit results are somehow unsatisfactory.In order to avoid low efficiency caused by government intervention into the market in the public sector of the economy,according to the principal-agent theory,the dominant position in environmental auditing should belong to CPA.On this basis,conduct the audit of financial-oriented activities to intensify the accuracy of the disclosure of environmental information,thus facilitating business stakeholders to make the right decisions.