The Research of the Basic Element of the Environmental Auditing on the Property Rights Theory
|School||Ocean University of China|
|Keywords||Property rights Environment property rights contract Motivation of environment auditing Nature of environmental auditing Purpose of environmental auditing|
If the environmental degradation in the previous years only limited in a finite range, the seriousness of environmental pollution during the recent years, such as the fog and haze which affected the country’s15%area these days, could be obviously felt by each of us. Enterprise as the80%sources of the pollution get little or no realization to be responsible for these environmental consequences., Obviously as a profit-driven enterprise, it seems like impossible to maximize environmental benefits while giving up the opportunity of pursuing interests. At the same time, environmental auditing which could be used to curb environmental pollution is not widely launched and applied.Based on the comparison of these theories,this research try to find out that there is a certain degree of defects in several other theories while analysing the generation of environmental auditing. Property rights theory promotes to explain the endogenous mechanisms in environmental auditing and gives the possibility to generate the environmental property rights contract within tripartite regulatory mechanism. First, the research defined the scope of the study, and analyse the reasons of environmental auditing study from a property rights perspective,the new features of environmental property rights and its significance of environmental auditing from a property rights perspective. Following the Marx logic to new things, this paper research on the motivation of environmental auditing,the nature of it and the purpose of it.There is a general statement about the generation of environmental auditing in the perspective of property rights, which lay the foundation for the motivation, essence and purpose of analysing environmental auditing. Tracing the origin, the incompleteness of environmental property rights contract is the motivation of existence of environmental auditing. Environmental auditing is necessary for transaction security and its persistence. It can compensate for environmental property rights contract incompleteness. Environmental auditing will emerge with the required degree of specialization and and mitigate information asymmetry between the two sides of environmental property rights donor and recipient. Environmental auditing has played the role of forensic in environmental matters. Secondly this paper have analysed the characteristics of the nature of the environmental auditing. Environmental auditing on the property rights essentially maintains overarching, stability, sustained and substantive. And the research analyse the nature of the environmental auditing in the tripartite pact. Thirdly, this self-fulfillment of the contract will be fulfilled the purpose of environmental auditing-protecting property rights. Through distincting between the purpose and objective of the environmental auditing, this paper identify the purpose rather than objective in this study.’purpose’is what environmental auditing should be doing, while ’objective’is in order to complete an environmental auditing task, so it could achieve the purpose of environmental auditing. According to the specific environmental auditing object, people draw up the standard, and this belongs to the application level. On the theory of environmental auditing, environmental auditing motivation and its nature, the demanding side of the environmental information and objective environment, the research conclude that the ultimate purpose of the audit is to protect the environment property rights. This paper also analyse tripartite pact balances which can help us to achieve this purpose in environmental property rights contract. And at last, this paper analyze internal and external mechanisms to achieve self-performance needs.