环境审计内容研究—兼论环境审计定义
摘要
保护环境是功在当代、利在千秋的大事。审计要在保护环境，实现经济、社会、资源可持续发展的伟大事业中有所作为。环境审计正是适应这一需要而产生的。由于环境审计产生时间较短，尤其是对我国来说，更是一个全新的课题。为了加深对环境审计的理解和认识，以便更好地指导实践，促进环境审计工作的进一步开展，许多机构和学者进行了大量的研究，实践中也进行了不少探索。但目前尚未形成一套公认的、适合我国实际的环境审计理论，大家见仁见智，提出了许多观点和主张。
本文主要从环境审计不同主体出发，对环境审计包括的内容尤其是国家环境审计的内容进行了探讨，并且对环境审计的定义提出了自己的见解。
对于环境审计定义，作者在对国内外现有的主要观点进行分析的基础上，提出环境审计是指“审计组织依法对被审单位的环境保护制度(政策)的科学性、合理性和履行情况的真实性、合法性和有效性进行审查和评价，借以实现可持续发展的一种独立的监督活动。”对于环境审计内容，作者分别国家环境审计、内部环境审计和社会环境审计三种环境审计主体对他们工作的内容进行了论述。由于环境保护工作的综合性强，国家环境审计应该在环境审计工作中起主导作用。作者详细地对国家环境审计的内容作了探讨。作者认为，国家环境审计应该包括：环境政策法规审计(具体包括环境政策法规本身和环境政策法规的执行审计)、非环境政策法规对环境的影响审计、环境规划及非环境规划审计、环境管理体系审计、环境保护资金审计、环保投资项目和建设项目审计等内容。针对每一项内容，作者充分论证了应该归入国家环境审计的理由以及就应该围绕哪些方面开展工作的问题提出了见解。鉴于内部环境审计和社会环境审计在我国尚未开展，有关的研究也较少，作者仅对内部环境审计和社会环境审计的内容提供了一些思路，如内部环境审计应该包括合规性审计、污染预防审计、产品审计、财产使用审计、制造、贮存和处置审计、环境负债审计、环境管理系统审计和环境项目成本效益审计等内容，而环境系统审计、环境报告审计和对企业环境责任报告的审计应纳入社会环境审计的内容。
Environmental protection is conscious activities carried out by human beings in order to protect their habitat, develop and utilize natural resources in a reasonable manner, prevent pollution and other public hazards and ensure human existence and development. China is a developing country. When implementing the national strategy of sustainable development, we focus on development, i.e., to realize economic and social development under the prerequisite of utilizing resources in a sustainable manner and protecting the environment. In this particular respect, China has both accumulated experiences and learned lessons. Previously, we have followed a path similar to that of most other countries, i.e., harnessing pollution after pollution comes, and has paid huge prices for that. Such serious results have led many countries in the recent 10 years to pay increasing attention to the participation of auditing, especially government auditing, in environment protection. Environmental audit has become a brand new job in which many countries have expressed common interest and inputting enormous efforts.
In 1995, the 15th INTOSAI selected environment audit as its theme. The Cairo Declaration pointed out that " due to the importance of issues related to the protection and improvement of environment, INTOSAI encourages SAIs to consider environment issues when exercising their audit duties and responsibilities" . What INTOSAI initiates and encourages are significant areas of concern for SAIs with instructive effect on audit conducted in various countries.
Environmental audit in China has just started. In this article, the author begins with a discussion of the different institutions executing environmental audit, examines the contents of environmental audit, especially those executed by governmental institutions. In the meantime, the author puts forward a definition of environmental audit from his point of view.
Based on the analysis of existing views of environmental audit from both home and abroad, this paper suggests that environmental audit is referred to "independent supervisory activities performed by audit institutions who will make a test and appraisal of the clients' procedures and policies with regard to the protection of environment, including the scientificity and rationality of the procedures (or policies), the authenticity, legality and effectiveness of their enforcement. This paper discusses the activities of different environmental audit performed by governmental institutions, internal auditing staff and public auditors to make a study of the contents of environmental audit. Due to the comprehensiveness of environmental audit, government should play the crucial role in those activities. So the author has made a detailed study of government environmental audit. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non-environmental policies, audit of environmental and non- environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. This paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. Since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them.
本文主要从环境审计不同主体出发，对环境审计包括的内容尤其是国家环境审计的内容进行了探讨，并且对环境审计的定义提出了自己的见解。
对于环境审计定义，作者在对国内外现有的主要观点进行分析的基础上，提出环境审计是指“审计组织依法对被审单位的环境保护制度(政策)的科学性、合理性和履行情况的真实性、合法性和有效性进行审查和评价，借以实现可持续发展的一种独立的监督活动。”对于环境审计内容，作者分别国家环境审计、内部环境审计和社会环境审计三种环境审计主体对他们工作的内容进行了论述。由于环境保护工作的综合性强，国家环境审计应该在环境审计工作中起主导作用。作者详细地对国家环境审计的内容作了探讨。作者认为，国家环境审计应该包括：环境政策法规审计(具体包括环境政策法规本身和环境政策法规的执行审计)、非环境政策法规对环境的影响审计、环境规划及非环境规划审计、环境管理体系审计、环境保护资金审计、环保投资项目和建设项目审计等内容。针对每一项内容，作者充分论证了应该归入国家环境审计的理由以及就应该围绕哪些方面开展工作的问题提出了见解。鉴于内部环境审计和社会环境审计在我国尚未开展，有关的研究也较少，作者仅对内部环境审计和社会环境审计的内容提供了一些思路，如内部环境审计应该包括合规性审计、污染预防审计、产品审计、财产使用审计、制造、贮存和处置审计、环境负债审计、环境管理系统审计和环境项目成本效益审计等内容，而环境系统审计、环境报告审计和对企业环境责任报告的审计应纳入社会环境审计的内容。
Environmental protection is conscious activities carried out by human beings in order to protect their habitat, develop and utilize natural resources in a reasonable manner, prevent pollution and other public hazards and ensure human existence and development. China is a developing country. When implementing the national strategy of sustainable development, we focus on development, i.e., to realize economic and social development under the prerequisite of utilizing resources in a sustainable manner and protecting the environment. In this particular respect, China has both accumulated experiences and learned lessons. Previously, we have followed a path similar to that of most other countries, i.e., harnessing pollution after pollution comes, and has paid huge prices for that. Such serious results have led many countries in the recent 10 years to pay increasing attention to the participation of auditing, especially government auditing, in environment protection. Environmental audit has become a brand new job in which many countries have expressed common interest and inputting enormous efforts.
In 1995, the 15th INTOSAI selected environment audit as its theme. The Cairo Declaration pointed out that " due to the importance of issues related to the protection and improvement of environment, INTOSAI encourages SAIs to consider environment issues when exercising their audit duties and responsibilities" . What INTOSAI initiates and encourages are significant areas of concern for SAIs with instructive effect on audit conducted in various countries.
Environmental audit in China has just started. In this article, the author begins with a discussion of the different institutions executing environmental audit, examines the contents of environmental audit, especially those executed by governmental institutions. In the meantime, the author puts forward a definition of environmental audit from his point of view.
Based on the analysis of existing views of environmental audit from both home and abroad, this paper suggests that environmental audit is referred to "independent supervisory activities performed by audit institutions who will make a test and appraisal of the clients' procedures and policies with regard to the protection of environment, including the scientificity and rationality of the procedures (or policies), the authenticity, legality and effectiveness of their enforcement. This paper discusses the activities of different environmental audit performed by governmental institutions, internal auditing staff and public auditors to make a study of the contents of environmental audit. Due to the comprehensiveness of environmental audit, government should play the crucial role in those activities. So the author has made a detailed study of government environmental audit. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non-environmental policies, audit of environmental and non- environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. This paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. Since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them.
引文
1、《国际审计》，李学柔秦荣生主编，2001，北京，中国时代经济出版社
2、《中国报纸的环境意识调查》，自然之友，2000年
3、《王志宝说，我国将生态环境建设作为西部开发第一任务》，2003年3月8日新华网
4、《企业管理与自然环境》，(美)福斯特·莱因哈特、理查德．维尔特著，李丽、赵正斌、仲晓天译，2000年，大连，东北财经大学出版社
5、《世界面临水资源危机》，2003年3月6日《参考消息》第四版
6、《中国：21世纪生存空间》，杨东平著，2001，北京，西苑出版社
7、《关于我市2001年财政环保资金的审计调查报告》，北京市审计局
8、《环境审计》，陈正兴主编，2001，北京，中国审计出版社
9、《环境经济手段研究》，沈满洪著，2001，北京，中国环境科学出版社
10、《对环境审计与经济的可持续发展问题探讨》，王思发，《湖北审计》2001年12期
11、《企业环境保护审计研究》，耿建新、刘长翠、李永臣、房巧玲
12、最高审计机关国际组织第十五届大会《开罗宣言》，1995年10月2日
13、《论环境审计》，张以宽，《财会通讯》1996年第6期
14、《论环境审计的理论基础及在我国的实践》，国家审计署驻深圳特派办吴冠华，2002年11月中国审计学会环境审计研讨会论文
15、《政府环境审计的现状、发展趋势和技术方法》，审计署农业与资源环保审计司，2002年11月中国审计学会环境审计研讨会论文
16、《环境审计的作用和责任》，中国审计署提交最高审计国际组织开罗会议论文
17、《制定环境影响评价法的必要性和可行性》，孙佑海，2002年11月9日《中国环境报》第四版
18、《国家环境保护“十五”计划》，国家环境保护总局，2002，北京，中国环境科学出版社
19、《清洁生产法将出台》，2001年6月19日《中华工商时报》
20、《环境事项影响财务信息的审计问题》，王立彦杨松，2002年11月中国审计学会环境审计研讨会论文
21、《关于环境审计若干问题的探讨》，天津市审计学会课题组
22、《环境审计与会计职业界的作用》，加拿大特许会计师协会，1992年
23、《在可持续发展目标下开展环境审计》，张军，《经济师》2002年第3期
24、最高审计机关亚洲组织环境审计工作委员会网站(www.environmental-audit.org.cn)
25、最高审计机关国际组织网站(www.intosai.org)
26、最高审计机关国际组织环境审计工作组网站www.environmental-auditing.org
2、《中国报纸的环境意识调查》，自然之友，2000年
3、《王志宝说，我国将生态环境建设作为西部开发第一任务》，2003年3月8日新华网
4、《企业管理与自然环境》，(美)福斯特·莱因哈特、理查德．维尔特著，李丽、赵正斌、仲晓天译，2000年，大连，东北财经大学出版社
5、《世界面临水资源危机》，2003年3月6日《参考消息》第四版
6、《中国：21世纪生存空间》，杨东平著，2001，北京，西苑出版社
7、《关于我市2001年财政环保资金的审计调查报告》，北京市审计局
8、《环境审计》，陈正兴主编，2001，北京，中国审计出版社
9、《环境经济手段研究》，沈满洪著，2001，北京，中国环境科学出版社
10、《对环境审计与经济的可持续发展问题探讨》，王思发，《湖北审计》2001年12期
11、《企业环境保护审计研究》，耿建新、刘长翠、李永臣、房巧玲
12、最高审计机关国际组织第十五届大会《开罗宣言》，1995年10月2日
13、《论环境审计》，张以宽，《财会通讯》1996年第6期
14、《论环境审计的理论基础及在我国的实践》，国家审计署驻深圳特派办吴冠华，2002年11月中国审计学会环境审计研讨会论文
15、《政府环境审计的现状、发展趋势和技术方法》，审计署农业与资源环保审计司，2002年11月中国审计学会环境审计研讨会论文
16、《环境审计的作用和责任》，中国审计署提交最高审计国际组织开罗会议论文
17、《制定环境影响评价法的必要性和可行性》，孙佑海，2002年11月9日《中国环境报》第四版
18、《国家环境保护“十五”计划》，国家环境保护总局，2002，北京，中国环境科学出版社
19、《清洁生产法将出台》，2001年6月19日《中华工商时报》
20、《环境事项影响财务信息的审计问题》，王立彦杨松，2002年11月中国审计学会环境审计研讨会论文
21、《关于环境审计若干问题的探讨》，天津市审计学会课题组
22、《环境审计与会计职业界的作用》，加拿大特许会计师协会，1992年
23、《在可持续发展目标下开展环境审计》，张军，《经济师》2002年第3期
24、最高审计机关亚洲组织环境审计工作委员会网站(www.environmental-audit.org.cn)
25、最高审计机关国际组织网站(www.intosai.org)
26、最高审计机关国际组织环境审计工作组网站www.environmental-auditing.org