Research On Environment Audit,Media Attention And Environmental Performance

While China’s economy is developing rapidly,environmental protection and governance are facing many difficulties and challenges.China is a country with a large population,and the use and consumption of environmental resources is relatively large.The water consumption of our country is also much higher than that of other countries.The discharge of sewage is also large,which leads to the serious pollution of our rivers.The pollution is serious and the use function has been lost.The deterioration of the ecological environment has affected the sustainable and healthy development of China’s economy to a certain extent.The importance of environmental governance has gradually been paid attention to.From the convening of the 18 th National Congress of the Communist Party of China,the construction of ecological civilization was proposed.The 19 th National Congress of the Communist Party of China further proposed to strengthen the protection of the ecological environment in an all-round way,fight the battle of pollution prevention,deepen the reform of the environmental protection system,and improve the supervision mechanism of environmental protection.In order to achieve the concept of green development,the auditing agency conducts environmental audits to audit and supervise the development,utilization and protection of relevant environmental resources of enterprises and institutions and the government.With regard to the supervision of external public opinion,the news media,as a fast and effective method of supervision,gradually become more important.As a public opinion tool,the news media carries public opinion information related to environmental governance;due to the wide range of sources of information now,coupled with the sensitivity of the media people to information,it can accurately grasp the main problems that arise in the process of environmental governance And promptly make relevant reports in a timely manner.The exposure and exposure of external media have promoted environmental protection and governance to a certain extent.Domestic scholars mainly study the establishment of environmental governance index system,the establishment of environmental audit index system,few studies on the impact of environmental audit and media attention on environmental governance performance.Therefore,this article first discusses the significance and role of environmental auditing and media attention to environmental governance in theory,and secondly selects panel data from 30 provinces,autonomous regions,and municipalities in China from 2008 to 2017 based on relevant literature and theory.For the sample,use the stata data analysis software for data analysis and empirical testing.In the process of empirical testing,analyze the relationship between environmental audit and environmental governance performance,and then put forward the research hypothesis that the media pay attention to the moderating effect of environmental audit on environmental governance performance;The results of multiple regression analysis,and further analysis of the difference between the regulatory role and the analysis,reached the following conclusions: environmental audit and environmental governance performance has a significant positive correlation,the media attention has a positive regulatory role,and under different conditions Below,the mediating effect of media attention has different effects.According to the conclusions of the study,the following enlightenment can be drawn: First,the audit department should continuously improve the system of environmental auditing and enhance the role of environmental auditing in the prevention,supervision and governance of environmental pollution,not only to expand the area and scope of environmental auditing,but also to improve auditing The professional skills of personnel in environmental pollution control.The authority and independence of environmental audit itself are also particularly important,to a certain extent,it can promote the auditees to voluntarily give up actions that endanger environmental protection.Secondly,for media workers,they should strengthen their sensitivity to event information.In terms of environmental protection,they should be aware of relevant issues and behaviors that endanger the local environment in a timely manner,and be able to report them fairly and fairly.Finally,the joint effect of environmental audit and media attention should be strengthened to form a longterm cooperation mechanism,play their respective deterrent and supervisory role,and make up for the omissions in their own supervision,and the two jointly promote the improvement of the environment.The last part of the thesis is a summary of the research on the impact of environmental auditing and media attention on environmental governance performance,and on this basis,it puts forward the shortcomings of China’s environmental governance and the need to improve the environmental supervision mechanism.Combined with the current situation in China,we provide relevant suggestions for environmental governance units and individuals,such as improving the professional quality of environmental auditors and perfecting related supervision mechanisms.These have important theoretical and practical significance for improving the performance of environmental governance in China.