The Nature Of Environmental Auditing And Ways To Achieve Research Based On The Property Rights Theory

With people's attention to the environmental problems and our country is strengthening the institutional improvement of property rights. It is nessary to do some research on the nature of environmental auditing in terms of property rights. From the economics perspective, the emergence and development of environmental auditing is motivated by the results of property rights game.Its nature is to protect the property rights of stakeholders. Property rights protection theory,which is quite in accordance with the history, the current situation and the future development, has overcome the shortcomings of accountability theory.This article is constructed the nature of environmental auditing from the property rights point of view.The new nature is protecting the property rights of stakeholders. Then it is discussed the impact on the theory and practice of environmental auditing. Finally, it's discussed how to make the nature realized, which has contribution to environmental protection and control. The main constuuction of this article includes the following five parts:The first part, the preface. In this part,It is summarized the main achievements of others research in this field and made some comments on the achievements about research on auditing from the property rights point of view. It is pointed out that the present research has some shortcomings, though there are some achievements. For the lack of existing research, we propose to study the problems, the scope, research methods, research ideas and research frameworks.The second part,the reposition of the nature of environmental auditing based on the property rights theory. This part is the basement of the total article. From the property rights prospective, we analyse the motivation of environmental auditing's generation and development, and point out the nature of environmental auditing is to protect the property rights of stackholders. The last sector of this part is to state the meanings of property rights protection theory to environmental auditing theory and practice. The third part, the ways to realize property rights protection theory-to start from the internal environment. This section mainly to clarify property rights protection of the environmental auditing theory and practice based on the impact of the various elements discussed how to start from an environmental audit of internal elements to realize the nature of property rights protection.The fourth part, the ways to realize property rights protection theory-to start from the external environment.This part is folowing the second one, from the property rights protection mechanism for building construction and discusses how to achieve both environmental auditing of the property rights protection theory, and then we give some suggestions through examples.The last part, the conclusion. This sector mainly point out the conclusion and political suggestions,innovation points,limitations and the main thoughts for future research.This article studies innovation includes an innovative approach, from the perspective of property rights system of audit activities and proposed environmental auditing of property rights protection theory breaking the traditional nature of the environmental auditing deficiencies enrich the connotation of environmental auditing, environmental auditing to open upnew areas of theoretical research; thinking innovation, the traditional theoretical thinking environmental auditing is to examine the audit activities and the interaction between economic activity, this mode of thinking decision makers from the economic activity of property rights activities start, more emergence and development of environmental auditing; with practical and feasible.This article summarizes the system of theoretical system, in our country environmental auditing of the actual characteristics and background, property rights will apply environmental auditing practice, from the clear definition of property rights can improve the performance of environmental auditing, put forward an environmental auditing of the ways to realize property rights,combined with related cases, verify the operability of ways.