Research On Solid Waste Audit Based On The Idea Of Circular Economy

National audit is the cornerstone and guarantee of national governance.Maintaining resource and environmental security is one of the important tasks for national audit to play its preventive,defensive and revealing functions.Solid waste audit is a sub-field of resource and environmental audit.It is an important part of resource and environment audit.Compared with the traditional audit of atmosphere,water resources,soil and forest,the audit of resources and environment pays less attention to the field of solid waste.As far as the literature is concerned,there is also a lack of research on solid waste in theorists.From the point of view of audit practice,the audit announcement issued by the Audit Office shows that the special audit of solid waste has not been carried out at the national level in China at present.Various provinces and cities have little practical experience in solid waste auditing.Therefore,under the background of vigorously developing circular economy and fighting the three major battles,the focus and difficulty of solid waste audit are studied based on circular economy theory.It has certain theoretical and practical significance.This paper introduces the necessity and feasibility of solid waste audit from the perspective of circular economy,and points out the innovation and deficiency of this paper.Secondly,the domestic and foreign literatures are combed and summarized from three levels of recycling economy research,resource and environment audit research and solid waste audit research,and then the theoretical basis of this paper is circular economy theory.The theory of entrusted environmental responsibility and the theory of sustainable development are introduced in this paper.The objectives,contents,procedures and methods of solid waste audit are introduced,and the implementation framework of solid waste audit based on the concept of circular economy is put forward.Thirdly,the solid waste phase is introduced.The status quo of solid waste audit is analyzed based on audit announcement.On this basis,taking the solid waste audit project of province A as an example,this paper reappears the whole process of solid waste audit from the aspects of audit background,audit objectives,audit ideas,audit process,problems found by audit and audit conclusions,etc.Combining case analysis with audit practice,based on the concept of circular economy,it is found that there are not clear laws and regulations in solid waste audit at present,inadequate coverage of audit scope,weak concept of performance audit,and lack of quality of auditors.The lack of flexibility in the organization of audit and the low level of data utilization,and the combination of Analysis of the development of the concept of environmental economy.Finally,in view of the above-mentioned problems,suggestions for improving solid waste audit are put forward from the perspective of circular economy.At present,few researches are devoted to solid waste audit.Through the combination of recycling economy and solid waste audit,this paper analyzes the solid waste audit cases in province A,and analyzes and summarizes the existing problems in solid waste audit in detail based on the concept of circular economy.In order to promote the development of solid waste audit and perfect the idea of solid waste audit,the countermeasures of improving solid waste audit are put forward in order to make a contribution to the development of solid waste audit.