China's Environmental Audit Study

Environmental protection is conscious activities carried out by human beings in order to protect their habitat, develop and utilize natural resources in a reasonable manner, prevent pollution and other public hazards and ensure human existence and development. Environmental audit originated from the enterprises of the developed countries in 1970's, and have certainly acquired a good achievement in these countries. At present, our theoretical research and practical work of environmental audit have just begun. Still at the exploration stage, there is a greater gap with Western developed countries.Enforcement of environmental audit is one of the most important means to promote the environmental protection, and realize a sustainable development. In spite of a widespread audit over the environment in China, there are a few problems in the work field of environmental audit. Against this situation, some measures should be taken to provide a firm opinion foundation and a good external social environment for China's auditing undertaking.This thesis described the definition,the procedures and methods of Environmental audit based on the theoretical basis of Environmental Audit. According to the conditions of China and focusing on governmental environmental audit, the author analyzes the difficulties we faced in conducting environmental audit, and further proposes the solutions to the problems in order to explore a Chinese-characterized way of performing environmental audit.The main achievement includes the following six parts:The first part, Introduction .It introduces the motives to choose the topic, the literature review, research methods and theoretical innovation.The second part, the summary of Environmental Audit , it introduces the theoretical basis of Environmental Audit and the importance and feasibility of Environmental Audit.The third part, the definition of Environmental Audit .The main viewpoints, the definition and elements (subject, object, objectives, functions, as well as evaluation basis) of Environmental Audit are demonstrated in this part.The fourth part, the procedures and methods of Environmental Audit. This part illustrates the steps at all stages of Environmental Audit and the corresponding methods.The fifth part, the obstacles and countermeasures of China's environmental audit. What the part describes firstly is the status quo of the country's environmental audit, then the obstacles we will face when launching the country's environmental audit and the corresponding countermeasures.The sixth part, the discussions about the carrying out of China's special environmental audit. This part discusses topics including the establishment of an effective audit system, the carrying out of the environmental audit ,as well as the problems which should be paid attention to.Environmental audit is a new branch of audit subject. It demands the efforts of audit scholars, auditors and people in other walks of the society. It is foreseeable that environmental auditing will be improved greatly and will greatly contribute to the society in the near future.