Study On Environmental Audit Of BJ Municipal Government

Since the reform and opening up,China’s socialist market economy has taken off,and its GDP has jumped to the second in the world.However,for a long time,China did not pay attention to environmental protection,which led to a series of problems.Today,China must take the route of sustainable development.To achieve this goal,we must give full consideration to economic construction and environmental protection and coordinate the contradiction between them.During the period of economic activities,the government and enterprises should pay attention to resource protection and dig deep into environmental value,so as not to have a negative impact on the natural environment.As one of the most important functional departments in China,government audit institutions play an important role in economic supervision.In practical work,environmental audit should be used to explore the problems related to the natural environment in the process of economic development,and implement their own environmental management responsibilities.In order to ensure that the final research conclusion has sufficient reference value,the author absorbs the theoretical results related to sustainable development theory and environmental value theory all over the world,and studies the government environmental audit accordingly.First,choose the actual situation of BJ municipal government’s environmental audit as the starting point to introduce the overall progress in detail.Second,study the current situation of BJ municipal government’s environmental audit in an all-round way,and make a questionnaire based on the understanding and attention of environmental audit and the overall situation of audit team according to the opinions on strengthening resource and environmental audit,So as to further grasp the overall state of environmental audit.Sort out the collected questionnaires,sort out the data required for this research topic,and finally understand the problems exposed by BJ municipal government’s environmental audit and the causes behind the problems.The main problems are: there is an obvious deviation in the understanding of the concept of environmental audit,and the attention is not high enough;The comprehensive quality of auditors needs to be improved urgently;Audit quality is not easy to control;Difficult to control risks;The audit work is not in place in real time;There are problems in the audit method and the audit content is too simple;Information disclosure does not meet the standard,etc.Secondly,it systematically studies the causes behind the problems,mainly including the following points: the environmental audit laws and regulations are not perfect,audit talents with higher comprehensive quality have not been introduced,financial compliance audit and environmental performance audit have not been organically combined,audit disclosure standards are vague,and the supervision power of public opinion has not been brought into play.Finally,combined with the conclusions of the study,this thesis puts forward some valuable improvement methods,including: strengthening the attention to government environmental audit;Build a professional audit team;Optimize the government environmental audit system;Further promote government environmental audit;Adjust the methods and contents of environmental audit of BJ municipal government;Formulate the legal framework of the announcement system of environmental audit results.This thesis chooses BJ government environmental audit as the starting point to carry out a systematic study,the whole process focuses on the reference of the overall characteristics of BJ city environment,in order to put forward in line with BJ city environmental audit required methods can help the development of environmental audit theory.