| Since the 18th Party Congress,China has attached great importance to a series of environmental issues arising from the process of economic development,and at the same time,further clarified the importance of ecological civilisation.As an important national function,the government audit department plays a supervisory and evaluative role in China’s environmental management,and is a powerful driving force in building an ecological civilisation in China.Improving the level of government environmental auditing in the Bohai Rim is of great significance to the ecological restoration of the Bohai Rim and the realisation of green development.In this paper,we analyse the current situation of government environmental audits in the Bohai Rim region using questionnaires and the Likert 7 quantitative evaluation criteria,and systematically analyse the case of environmental audits in the Bohai Rim region based on the current audit situation and the economic development and ecological environment of the region.Based on the results of the analysis,specific recommendations are made to improve the level of government environmental auditing in the Bohai Rim region.The study found that government environmental audits in the Bohai Rim region suffer from outdated audit methods,poor competence,inflexible organisation and limited information disclosure.There are four main underlying reasons for this:firstly,the slow process of informatising environmental audits,secondly,the lack of environmental audit complex personnel,thirdly,the shortcomings of the administrative audit system,and fourthly,the unclear disclosure requirements of environmental audit information.Based on the above reasons,the following four areas need to be addressed to improve the level of government environmental auditing in the Bohai Rim:establishing a government environmental audit database,building a professional government environmental audit team,co-ordinating government environmental forces in the region and improving government environmental audit laws and regulations.This paper concludes the following three conclusions:firstly,government environmental auditing plays an important role in ecological environmental protection in the Bohai Rim;secondly,the development trend of government environmental auditing in the Bohai Rim is positive,but there is still room for improvement;thirdly,to improve the auditing level in the Bohai Rim,we need to start from four aspects:technology,talents,institutions and laws.This paper hopes that through the study of government environmental auditing in the Bohai Rim region,it will provide reference value for improving the level of government environmental auditing in the region and promoting the coordinated development of economic development and environmental protection,as well as having certain reference significance for the government environmental auditing work in China. |