Study On Problems And Countermeasures Of Environmental Audit In China

Civilization construction and economic development of human society depends on resources and environment. For a long time, countries in the process of economic development to ignore the protection of environment and resource saving, by excessive exploitation and utilization of resources and arbitrary damage to the environment for economic growth, with the deterioration of global natural environment and resource depletion, countries on the way of economic development is facing the severe test. To protect the environment and save resources not only is the responsibility of the governments and the environmental protection department, is also the responsibility of all the social public, and the auditing department as the executor of the supervision to the social economic activities, should assume corresponding responsibility, environmental protection in this context, the environment audit arises at the historic moment. Environment audit the concept, the first by the European scholars put forward in the1970s, is widely used and rapidly in the global scope, with the development of environmental auditing work in European and American countries, related to the environment audit theory system, technical method and the talent team construction were developed. Starting in the mid-1980-s in our country the system of environmental auditing work, the focus of the main financial audit around environmental protection funds, after nearly30years of development, our country environment audit work has obtained certain achievement, environmental auditing department in the supervision of the government environmental protection capital expenditures, major environmental projects, to punish environmental pollution behavior played a huge role, for the comprehensive, balanced and sustainable economic development of our country has made due contributions. However, we see in the work at the same time also can not ignore the problems of environmental auditing work, compared with the international environmental auditing work in developed countries, our country environment audit both in the aspect of theory research, the relevant specification and on the working experience, talent team construction is a big gap. Therefore, this article through to the present stage our country environment audit work in the analysis of existing problems, find out the causes, combined with international environmental auditing work the experience of developed countries, and considering our country’s actual national condition, proposed the corresponding solution countermeasures. The author hope that through this article writing to explore with Chinese characteristics of environment audit road.This Paper is divided into five Parts:The first part, introduction. This part introduces the research background and significance of this article, literature review, writing ideas, research methods and framework. With China’s rapid economic development, people to the use of resources and the environment and damage degree is becoming more and more seriously, how we can effectively protect the environment and use of resources has become the key factor to China’s socialist market economy. Environmental auditing as a means of environmental protection work of supervision, in our country plays an increasingly prominent role in the environmental protection work. This article applies the method of normative research, analysis on the problems existing in the present stage of our country environmental auditing.The second part, the introduction to the theory of environmental auditing. This part introduces the definition, characteristics, the research content of the environment audit, as well as theoretical basis, and compares the Chinese and foreign development of environmental auditing. Based on the analysis discussion, this paper argues that the environment audit is defined as by the audit organization (national audit institutions, folk audit, internal audit department) commissioned or authorized mandatory or voluntary audit in the enterprises (government), according to certain laws and regulations on environmental report of the auditees financial audit, the use of environmental protection funds, and the performance of the environmental protection department etc performance audit, as well as to the relevant environmental laws, regulations, the implementation of compliance audit, and supervise the auditees about environmental activities, evaluation and verification, and through the establishment of environment management system of environment audit as an important part of enterprise management, the development of the enterprise in line with the requirements of sustainable development. Environmental auditing features include:multidisciplinary cross and fusion, research scope of macroscopic and microscopic, the particularity of the object of study, geographic span. From the research content, environmental audit mainly include:environmental protection funds audit, the audit environment policy, financial report and environmental auditing, environmental management system audit, environmental compliance audit. And in this paper, by analyzing the development course of Chinese and foreign environment audit, it is concluded that the reason for the difference between the Chinese and foreign environment audit, mainly includes:the environmental protection consciousness background difference, the audit environment.The third part, the problems existing in the use of the environment audit in our country and analysis of the causes. This part, from the perspective of the environment audit in our country’s current problems, and analyzed the reasons for these problems. Our country environment audit’s work time is short, although after nearly30years of development, has made great progress, but compared with the international environment audit work better countries gap is very obvious. The problems of Our country environmental audit mainly embodied in the following aspects:the basis of environmental audit uncertainty, lacking of related laws and regulations support, environmental audit evidence is difficult to guarantee the sufficiency and competence, environment audit scope limitation, the main body of environmental auditing is single, professional competence in environmental audit is not enough, environment audit results execution mechanism is not perfect.The fourth part, introduce foreign environment audit experience and enlightenment. This part through an introduction to the work of the United States, the Netherlands, Japan, put forward the development of our country environment audit can draw lessons from the experience, mainly includes:perfecting relevant laws and regulations and standard construction, realize the diversification of the audit, strengthen the communication with local government, expanding the scope of the environmental audit, deepen the international exchanges and cooperation.The fifth part, perfect the environment audit methods. This part from establishing effective environmental auditing system, enhance the government and the social public to the environment audit emphasis, the introduction of modern risk oriented audit idea, perfect the relevant norms of accounting and auditing standards, improve environmental auditing technique method, improving comprehensive environmental audit personnel quality in six aspects are introduced in detail how to improve the use of the environment audit in our country.The sixth part, research conclusion and prospect. This part according to the parts before, it is concluded that the research conclusion of this paper and the prospect of future research work.Through the above-mentioned six part of the discussion, this article obtains from the actual work environment audit in our country, combining with the international environmental audit work to carry out the effective experience of the country, to our country environment audit the problems existing in the present study. This paper focuses on the following two problems:first, in combination with the actual situation of our country environment audit development, find out the problem of environment audit in our country at present stage and the reasons; Second of all, the problems existing in the environmental audit in our country, propose solutions combined with international experience, forming a new road with Chinese characteristics of environment audit.