Framework for Environment Audit System and Professionalization

中央两办于2015年11月印发《开展领导干部自然资源资产离任审计试点方案》，标志着环境责任追究试点工作正式展开，并且启动了环境审计帷幕。环境保护和环境管理问题在我国当前经济社会发展中日益凸显，推动着环境审计主题被提出并列入重要议事日程。鉴于环境审计并不是一个历史长久的成熟概念，在世界上尚且没有统一的内涵外延界定，本文基于中国的审计体系现状，提出环境审计多纬度架构模型，并针对政府环境审计机关、企业内部环境审计机构、社会独立环境审计机构这三类环境审计主体，阐释环境审计功效、环境审计职业化，以及职业化中的知识基础、胜任能力、后续教育培训问题，提出加快推进环境审计职业化的实现策略。Promoted by the Central Government’s new policy that auditing for the Local leaders’ responsibility for the natural capital (natural assets and liability), environment audit is currently an important and hot new issue in China. Since there is no common defi nition for environment audit globally, this paper pose a model as the framework for the environment audit system, based on the current situation in China that the three sorts of audit including government audit, internal audit and the independent audit, then clarify the effi cacy and professionalization of environment audit. Also, this paper gives a picture to describe the knowledge, competence, and continual education system for the professionalization of environment auditor.国家社科基金重大项目“生态价值补偿标准与环境会计方法研究(14ZDB141)”支持。138-4