China's Environmental Audit Study

The environment and resources are the basis of the human development. People use resources to develop economy, and at the same time that has also caused the global environmental pollution and the ecology destruction and brought great threat to the survival and the development of the human own. Now the environment problem has been a global challenge which the human faces, especially in our country. Therefore, protecting and optimizing the environment is not only the responsibility of the environment department, but also common duty of the universe society including the auditing department. In order to solve the environment problem, we must strengthen the environmental protection and management, implement sustainable develop mental strategy. It is huge and complex system engineering. And the environmental audit as a comprehensive economical surveillance method is an essential constituent.The fundamental research and practical work of the environment audit in our country has just started, and it is at the exploration stage, having a bigger disparity compared to developed countries with good environment audit. Moreover, regarding to the development of the national environment audit, we have not yet proposed the comprehensive consideration and the conception.In view of what we talked above, this article mainly bases on the national environment audit to do the research. Firstly, it obtained from the basic question of environment audit, introduced the procedure and the method of environment audit, analyzed the present situation of Chinese and foreign environment audit to discover the reason why Chinese and foreign environment audit existed disparity, and on basis of this discussed the certain questions of theory and practices which involved to the current environment audit in our country. Finally it proposed the strategy of developing the environment audit in our country in order to help the fundamental research and the practice work of the environment audit in our country, and contributed a meager strength to the sustainable development of our country if possible.The article includes four parts.The introduction mainly introduced the topic motive and the significance of the article, the present research of environment audit in domestic and foreign and the research technique.The first part: the outline of environment audit. It mainly elaborated the definition, basis, goal and content of environment audit.The second part: the procedure and method of environment audit. Compared to the procedure of traditional audit, the procedure of environment audit doesn't have too many differences. It also has three stages, including preparatory stage, implementation stage and report stage. But the work of different stages has their own particularity, due to the specialty of environment audit. When collects; environment audit evidence, each stage also needs some special methods which suit to environment audit besides traditional technology and method.The third part: analyzing of the present situation of environment audit of Chinese and foreign. It separately introduced the present situation of environment audit of Chinese and foreign, and gave them a simple appraisal, and analyzed the reason why environment audit in our country had disparity reason and gave system analysis from two parts including the environmental protection consciousness difference and the audit environment difference.The fourth part: discussion how to consummate in our country. Firstly aiming at the present question of environment audit in our country, it gave the solution. Then it proposed the question we should pay attention to when we develop environment audit in our country.