Research On The Accountability Mechanism Of Environmental Responsibility Audit Of Air Polluted Enterprises In Shaanxi Province

Over the past few years,despite the acceleration of macro-economy,the effect of resource governance is very limited.Moreover,the problem of environmental deterioration is getting worse,and the voices to change the development model are increasingly strong.The root cause of these problems lies in the complete imbalance between economic development and environmental protection.The traditional extensive development has sacrificed the environment and caused the waste of resources.In this regard,government departments are required to strengthen the rectification efforts to form synergy,and promote the sense of environmental responsibility of enterprises.They should not simply pursue economic benefits and move towards the direction of low carbon and low consumption.In view of this,this research examines the accountability mechanism of environmental responsibility audit of air polluted enterprises in this topic.The implementation of this mechanism can force enterprises to undertake more responsibilities in combating the environmental pollution,which is the significance of this study.This research adopts a mix of literature research and case analysis.The contributions of this research are threefold.First,based on the theories of economics,environmental science,auditing,etc.this research discusses the issue of accountability of air polluted enterprises’ responsibility audit.Second,based on specific cases,this research analyzes the relevant elements of accountability such as subject,object and scope,which conforms to strict logic.Third,taking HY enterprise as a sample,this research investigates the status quo of HY’s audit accountability through scientific analysis and highlights the problems of environmental responsibility audit accountability in air polluted enterprises e.g.,the lack of accountability subject,single object,limited scope and backward procedures.Finally,this research provides guidelines on how to further improve the accountability mechanism of environmental responsibility audit of air polluted enterprises and effective measures are given.Under the perfect environmental responsibility audit accountability mechanism of air polluted enterprises,enterprises can make greater contributions to environmentalgovernance,put the concept of pollution first,and promote the early realization of the goal of harmonious society.