Research On The Environmental Audit Systems Under The Perspective Of Harmonious Society In China

With the rapid growth in economy,China has become the second largest economic entity in the world, overtaking Japan formally. But the resulting consequence with the economic growth is that our environment is seriously polluted and our resources are rapidly consumed. This will not only affect the further development of economy, but also may cause disharmony between regions, countries and generations. It can be seen that the sustainable utilization of the resources and environment is not only an economic problem, also has become a social problem. Environment audit, which has been regarded as an important environmental management tool in controlling the environment pollution and the sustainably using of resources, plays a more and more important role on promoting the sustainable utilization of the resources. However, due to the environmental auditing system is not sound and perfect, the environment audit is difficult to play its proper supervision effect. Domestic and foreign experts and scholars had been discussing the environmental audit system based on different perspectives, but the present researches are not very systematic and cannot be combined with the specific conditions in China. In this paper, current environmental audit system is studied based on the basic principle of the Marxism and institutional economics theory, and an analysis framework of environmental audit system under the perspective of a harmonious society is preliminary builded. The full article is divided into three parts: introduction, text and conclusion, and the text is divided into five chapters.In the Introduction part, the research background, significance of the article, the research thought, the framework structure, the possible innovation and the deficiency of this article are introduced.The first chapter is about the research reviews of the environmental audit system on the perspective of harmonious society. In this chapter existing literature results will be summarized as bellows: the relevant theoretical researches on environmental auditing system on the perspective of harmonious society; the relevant researches on the questions and the causes of environment audit system on the perspective of harmonious society; the relevant researches on the countermeasures of environment audit system on the perspective of harmonious society.Then,the reviews about the early successes are defined,and the research entrance point is found.The second chapter is about the relevant concepts and basic theories of environmental audit system on the perspective of harmonious society. Firstly, the concepts of environmental audit system on the perspective of harmonious society are defined, including the definition, contents, change agents, methods and process. Secondly, basic theories which this research will rely on are reviewed, including the environmental ethics theories and the sustainable utilization of resources and environment theories put forward by the Marxist classical writers, the environment management thoughts claimed by the Chinese communist party, the basic theories of the environmental management and institutional change derived from the western economists.The third chapter is about the historical evolution, construction results, the existing problems and the causes on the environmental audit system. Firstly, the historical evolution of environmental audit system is analyzed, which is divided into three stages:the brewing stage(1949-1997),the gradually exploring stage(1998-2006), and the rapid development stage(after 2007). Secondly, the environmental audit system construction results are discussed. Thirdly, the current problems in the environmental audit system are analyzed, including the formal environment audit system being imperfect, being lack of the environment audit informal system, environment audit operation mechanism not being reasonable. Finally, the causes of problems in China’s environmental audit system are analyzed, including that the change power of environmental audit system is not enough, research on the theory and practice of environmental audit system is not enough, the principal-agent problem is too serious, being lack of supporting system related to the environmental audit system, etc.The fourth chapter is about the foreign experience and its enlightenment to our country. History and present situation about the developed countries and developing countries is analyzed respectively. On the one hand, the history and present situation about developed countries are analyzed, Including the history and present situation in the United States, Canada, and Germany. On the other hand, the history and present situation about developing countries is analyzed, including the history and present situation in the Philippines, India, and Brazil. In the end, the international experience and its enlightenment to our country from foreign countries are analyzed.The fifth chapter is about the improvement countermeasures of the environmental audit system on the perspective of harmonious society. The improvement countermeasures on the problems and causes are analyzed on the basis of the reference and experiences from foreign countries and targeting the perfection and innovation of the system, including perfecting the management organization, improving the environmental audit laws and regulations, shaping the Chinese environment audit culture, strengthening dynamic management, improving the related supporting system of environmental audit on the perspective of harmonious society, etc. Firstly, the countermeasures how to improve the organization management environment audit on the perspective of harmonious society are analyzed, including perfecting participants’ participation way and improving the participants’ participation effect on environment audit. Secondly, the countermeasures how to improve the environmental audit laws and regulations on the perspective of harmonious society are analyzed, including how to improve the structure of the environmental audit system and how to improve the content of the system of environment audit. Thirdly, the countermeasures how to shape the Chinese environment audit culture are analyzed, including strengthening the auditing professional ethics in the formal system, guiding environment participants to shape socialist core values, absorbing the essence of Chinese traditional culture to perfect environmental auditing culture construction on the perspective of a harmonious society, making sure the smooth operation of the auditing culture construction by material civilization, etc. Fourthly, countermeasures how to strengthen the dynamic management of environmental audit system on the perspective of harmonious society are analyzed, including fostering the change subject of environmental audit system, promoting dynamic change of the environmental audit system with the theory research and practice application, establishing dynamic assessment mechanism of the environmental audit system, promoting environmental audit system international coordination. Fifthly the countermeasures how to strengthen the related supporting systems construction of the environmental audit on the perspective of harmonious society are analyzed, including perfecting the environmental accounting systems, improving the resources and environment pricing systems, improving the resources and environment rights systems, improving the resources and environment protection systems, improving the public environmental rights security systems, etc.