本文選題：超契約 + 環(huán)境產(chǎn)權(quán)行為　； 參考：《湖南大學(xué)》2015年博士論文

【摘要】：人類社會(huì)追求凱恩斯經(jīng)濟(jì)思想及其政策為導(dǎo)向的產(chǎn)權(quán)演化之極端,它導(dǎo)致了人類面臨經(jīng)濟(jì)可持續(xù)發(fā)展危機(jī)和生態(tài)環(huán)境良性循環(huán)可持續(xù)運(yùn)行危機(jī)。“中共十八大報(bào)告”中“加強(qiáng)環(huán)境監(jiān)管,健全生態(tài)環(huán)境保護(hù)責(zé)任追究制度和環(huán)境損害賠償制度”保護(hù)環(huán)境,但目前采用具有“單向三方環(huán)境審計(jì)關(guān)系”的環(huán)境審計(jì)模式已無(wú)法遏制日趨惡化的環(huán)境治理問(wèn)題。為了遏制與解決目前世界性環(huán)境問(wèn)題,本文再造新環(huán)境審計(jì)模式,其研究概述如下:首先,本文對(duì)國(guó)內(nèi)外環(huán)境審計(jì)研究進(jìn)行綜述,以其作為本文再造環(huán)境審計(jì)模式的理論觀點(diǎn)依據(jù),同時(shí)對(duì)再造環(huán)境審計(jì)模式所需其它理論觀點(diǎn),從契約理論、產(chǎn)權(quán)理論、公共物品理論、外部性理論、可持續(xù)發(fā)展理論、大循環(huán)成本理論以及環(huán)境資源價(jià)值理論中具體理論觀點(diǎn)進(jìn)行提煉萃取,為后文再造環(huán)境審計(jì)模式給予理論支撐;其次,從彌補(bǔ)超契約非完備性視角分析環(huán)境審計(jì)本質(zhì),即從“單向三方環(huán)境審計(jì)關(guān)系”中求解出:只有具有邊際收益遞減性的環(huán)境審計(jì)制度才能維護(hù)與實(shí)現(xiàn)“超然獨(dú)立”的環(huán)境審計(jì)本質(zhì)特征。為了確保環(huán)境審計(jì)的“超然獨(dú)立”本質(zhì)特征,實(shí)現(xiàn)環(huán)境審計(jì)主體在利益上公平獨(dú)立,本文將當(dāng)前審計(jì)理論所忽略的且稱之為第四方的環(huán)境社會(huì)委托方引入傳統(tǒng)環(huán)境審計(jì)關(guān)系之中,形成了由環(huán)境審計(jì)方為環(huán)境審計(jì)社會(huì)委托方、環(huán)境審計(jì)組織委托方以及通過(guò)層級(jí)代理最終形成的環(huán)境審計(jì)組織受托方提供環(huán)境審計(jì)服務(wù),構(gòu)建了具有邊際收益遞減性的“雙向四方環(huán)境審計(jì)關(guān)系”的環(huán)境審計(jì)契約;再其次,從超契約視角對(duì)“單向三方環(huán)境審計(jì)關(guān)系”的環(huán)境審計(jì)模式進(jìn)行再認(rèn)知,在此基礎(chǔ)上再造具有“雙向四方環(huán)境審計(jì)關(guān)系”的新環(huán)境審計(jì)模式,并對(duì)此新環(huán)境審計(jì)模式的特征與功能進(jìn)行分析,展示了新環(huán)境審計(jì)模式的價(jià)值之所在。最后,從新環(huán)境審計(jì)模式的構(gòu)成:針對(duì)環(huán)境委托責(zé)任來(lái)說(shuō),作為組織層級(jí)代理的受托方要了解環(huán)境委托方的委托權(quán)合理與否,自然需要作為第三方公證人身份的環(huán)境審計(jì)方為其服務(wù),形成了組織受托方聘請(qǐng)環(huán)境審計(jì)方,并將自己身份定義為環(huán)境審計(jì)受托方,即環(huán)境審計(jì)受托方是環(huán)境審計(jì)服務(wù)需求者,它需要環(huán)境審計(jì)方公正、公平、公允地對(duì)環(huán)境審計(jì)委托方的環(huán)境委托(產(chǎn))權(quán)進(jìn)行再界定、再保護(hù)以及再報(bào)告,從而使自己權(quán)益免受其侵害。因此,環(huán)境審計(jì)方為環(huán)境審計(jì)受托方提供環(huán)境審計(jì)服務(wù),理論上由環(huán)境審計(jì)受托方向環(huán)境審計(jì)方的提供環(huán)境審計(jì)服務(wù)價(jià)值,即環(huán)境審計(jì)受托方支付環(huán)境審計(jì)方的環(huán)境審計(jì)費(fèi)用。因此,對(duì)委托環(huán)境審計(jì)模式的實(shí)證檢驗(yàn)而言,由于環(huán)境審計(jì)受托方通過(guò)購(gòu)買環(huán)境審計(jì)服務(wù)來(lái)維護(hù)自己利益,選擇管理層薪酬以及其衍生的相關(guān)變量來(lái)表征委托環(huán)境審計(jì)模式的解釋變量;選擇環(huán)境審計(jì)質(zhì)量來(lái)表征委托環(huán)境審計(jì)模式的被解釋變量,其樣本數(shù)據(jù)來(lái)源于與解釋變量同源的生物醫(yī)藥業(yè)、水電煤業(yè)、造紙印刷業(yè)、采掘業(yè)、石化塑膠業(yè)的5個(gè)重污染行業(yè)企業(yè)組織環(huán)境審計(jì)委托方的問(wèn)卷調(diào)查。針對(duì)環(huán)境受托責(zé)任而言,企業(yè)委托方了解企業(yè)受托方對(duì)其受托權(quán)的履行效果如何,需要作為第三方公證人身份的環(huán)境審計(jì)方為其服務(wù),于是企業(yè)組織委托方聘請(qǐng)環(huán)境審計(jì)方,并將自己身份定義為環(huán)境審計(jì)委托方。環(huán)境審計(jì)委托方通過(guò)購(gòu)買環(huán)境審計(jì)服務(wù)來(lái)維護(hù)自身利益,理論上由環(huán)境審計(jì)委托方支付環(huán)境審計(jì)方的環(huán)境審計(jì)費(fèi)用。因此,對(duì)受托環(huán)境審計(jì)模式的實(shí)證檢驗(yàn)而言,由于環(huán)境委托方通過(guò)購(gòu)買環(huán)境審計(jì)服務(wù)維護(hù)自身利益,選擇企業(yè)組織股東權(quán)益及其相關(guān)變量來(lái)表征受托環(huán)境審計(jì)模式的解釋變量;選擇環(huán)境審計(jì)質(zhì)量來(lái)表征受托環(huán)境審計(jì)模式的被解釋變量,其樣本數(shù)據(jù)來(lái)源于與解釋變量同源的同上所述的5個(gè)重污染行業(yè)企業(yè)組織的環(huán)境審計(jì)受托方的問(wèn)卷調(diào)查。利用STATA11.0軟件且選擇OLS回歸與TSLS回歸對(duì)上述委托環(huán)境審計(jì)模式與受托環(huán)境審計(jì)模式分別進(jìn)行實(shí)證檢驗(yàn)。鑒于解決發(fā)生環(huán)境問(wèn)題所再造一般性的新環(huán)境審計(jì)模式,為了拓展新環(huán)境審計(jì)模式在解決未來(lái)可能發(fā)生環(huán)境問(wèn)題的應(yīng)用范圍,本文從戰(zhàn)略角度對(duì)新環(huán)境審計(jì)模式的戰(zhàn)略環(huán)境審計(jì)服務(wù)動(dòng)態(tài)定價(jià)策略進(jìn)行規(guī)范研究,這為后續(xù)研究做一個(gè)鋪墊。
[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.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2015
【分類號(hào)】：F239.4
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本文編號(hào)：1992994