Chinese And Foreign Environmental Audit Study

With the economical development, living environment of the humanity is badly destroyed. The environment pollution has become a global problem. The destroyed and the polluted living environment has become an important factor that blocks the economical development, endangers People's lives and health and impacts the stability of society. Then the voice of environment protection is louder and louder. So as a good means of environmental management, environmental auditing came into being. Environmental auditing has made a great progress since it was born, especially in developed countries. At the same time, the environmental state in our country is not optimistic. For one aspect, our country's natural environment decides the fragile ecosystem. For another, the irrational mode of production and consumption in some districts aggravates the worsening of ecological environment. Moreover, the implementation of environmental protection laws and regulations and the performance of environmental protection management system also need to be supervised. So the environmental auditing is extremely urgent. But it has a long way to go in our country, both in theory and in practice. The article was written in this situation, with the aim to compare the environmental auditing in and abroad, and to find the differences between them, and to look for the measures to reduce the differences.The article is divided into four parts altogether. In the first part, I introduce the conception, the development process and the auditing basis of environmental auditing in and abroad respectively. In the second part of the article, I first introduce the present situation of environmental auditing in the United State and the Netherlands. Then according to the result of the third questionnaire survey of INTOSAI, I conclude the international situation of environmental auditing. Such as the auditing authority, the auditing time, the auditing form and the auditing barriers etc. In the third part, I introduce the present situation of environmental auditing in our country. As the main form of it is governmental auditing, the article is written from this angle. The present situation contains the practical activities, the setting up of organizations, the international exchanges and the research of environmental auditing theory. After that, I summarize the differences between our country and abroad. In the last part of the article, I conclude the main reasons of engendering those differences. And then, through the above analyses I make some suggestions about the future development of environmental auditing of our country.