The Study On The Construction On The Theories And Capacities Of Environmental Auditing

Under the new situation of environmental protection, the ChineseCommunist Party and the Chinese government put forward the architectureof political, economic, social, cultural and ecological construction.Environmental auditing is the supervision, evaluation and verificationon audited parties’ authenticity, legitimacy and profitability of therelated capital et.al in order to promote and accelerate the sustainabledevelopment of economy. Environmental auditing bears the historicalmission and plays an increasingly important role in the maintenance ofecological security. Under this background the paper has its significantacademic value.Firstly, the paper depicts the significance to study the environmentalauditing from theoretical and practical aspects, reviews foreign anddomestic literatures on environmental auditing respectively, illustratesresearch contents, research methods, research innovations and researchlimitations. Secondly, the paper analyzes the generation and evolution,the theoretical basis, the functions and targets, the laws and regulations,the contents and realization of the environmental auditing. Thirdly,according to the annual distribution of the number of articles in the poolof the environmental auditing by the end of2013on CNKI, the paperanalyzes the correlation between the objective demands of the economicconstruction and the researches on the environmental auditing; on thebasis of the annual distribution of the announcement numbers of theenvironmental auditing results by2012on the site of GAO，the paperanalyzes the relationship between the level of economic development andthe audit institutions’ carrying out environmental auditing, believingthat the development of environmental auditing not only depends on theobjective demands of economic construction, but also depends on theability to meet the objective demand of economic development, namely thecapacities of environmental auditing; Basing on the cases ofenvironmental auditing, the paper presents the possibility that theobjective demands for economic construction and the supplies of thecapacities of environmental auditing can fit. Finally, the paper puts forward ten strategies to promote the capacities of environmentalauditing.The paper argues that environmental auditing starts late in our countryand is now in a stage of summary and promotion. Environmental auditingputs the theory of entrusted economic responsibility, the theory of immunesystem, the theory of state governance, the theory of social contract asits support and is committed to reveal contradictions, correct deviations,plug holes to prevent problems from happening again. Environmentalauditing is dedicated to the prevention and protection against risks inorder to provide the high quality of advice and feedbacks. Environmentalauditing has its motivations and reasons to develop under the theoreticalguidance. Environmental auditing results from the objective demands ofeconomic construction, tending to be perfect along with the progress ofthe demands. Audit institutions’ carrying out environmental auditing canenhance the level of economic development; however, the ascension of thelevel of economic development will not necessarily cause auditinstitutions’ carrying out environmental auditing. An audit institutionis able to enhance the capacities of environmental auditing throughcertain means. In our country, audit institutions can reveal the abilityof revenues and expenditures; promote the ability of performance; explorethe ability of green economic responsibility; develop the ability ofspecial audit investigation; foster the ability of policy evaluation;strengthen the ability of using technologies; optimize the ability ofmanagement; strengthen the ability of the construction of regulation;enhance the ability of reasonably building the evaluation index system;improve the ability of updating knowledge and actually combating et.al.to promote the capacities of environmental auditing in an all-round way.