Research On Several Problems Of Environmental Auditing In China

Based on the current development status of environmental auditing at home and abroad, and in view of foreign advanced theories and successful experiences, the author makes a deep and thorough inquiry into the fundamental theories of environmental auditing. Moreover, considering the situation of China and focusing on governmental environmental auditing, the author analyzes the difficulties we faced in conducting environmental auditing, and further proposes the solutions to the problems and preliminary viewpoints for environmental auditing in China, in the hope of exploring a Chinese-characterized way of performing environmental auditing. The main achievements includes the following five parts:Part one: Introduction. In this part, some environmental auditing problems are historically reviewed to deeply understand the reasons and meanings of conducting environmental auditing.Part two: Research on current development status of environmental auditing at home and abroad. In this section, a detailed introduction to the study status of environmental auditing at home and abroad is firstly given, and then some insights on environmental auditing gained from the overseas are summarized.Part three: Theoretical fundaments and frame of environmental auditing. In this part, the author firstly discusses the economic theoretical fundaments for the establishment and development of environmental auditing, including sustainable development theory, macro-cycle cost theory, environmental economics theory, trust and agent theory etc., and points out that these theories lay a solid foundation for delimiting the definitions, essences, functions and contents as well as deciding the targets, standards and methods of environmental auditing. The author also makes some careful and thorough study of theoretical frame of environmental auditing, including several major aspects of environmental auditing, such as its targets, definitions, contents, criteria, subject & object, procedures & methods etc., and puts forward some personal and elementary viewpoints about environmental auditing.Part four: Discussion on the performing of Chinese-characterized environmental auditing. Being the key part of the thesis, governmental environmental auditing is intensively studied, the existing problems of environmental auditing in China are deeply discussed, the formation reasons for these problems are carefully analyzed, and the solutions to the problems and the preliminary viewpoints for conducting environmental auditing in China are proposed in the end.Part five: Conclusions. In this part, the author sums up the whole thesis and point out the achievements made, i.e., the incorporation of relevant scientific theories, the proposing of the basic frame of environmental auditing, and the construction of environmental performance indices system. In addition, the author also makes some prospects for the development of the Chinese-styled environmental auditing.