Thinking Of China's Environmental Auditing Standards

Over the past 20 years global awareness of environmental issues has grown rapidly - with particular emphasis on matters such as ozone depletion, the destruction of rain forests, and global warming. The greatly increased knowledge and experience of environmental issues acquired during this period have led to a rethinking of the role and responsibilities of both governments and industries.With the development of social economy, many new environmental questions have been raised all of the world, The questions sets out to explain the concept of sustainable development. It also assesses the role that auditing might play in auditing the progress made towards meeting the objectives for sustainable development outlined in national strategies.The main problem is that the environmental auditing standards don't exist in China and so it is difficult to effectively do the practice. This thesis makes efforts to break through in 2 aspects. The one is to establish a theoretic frame by making an theoretic analysis; the other one is to design our environmental auditing standards mode by introducing the already existing international environmental auditing standards.This article concludes four section, they are:The first section mainly describes the author's study process and study means. By investigating and referring, the paper focuses on the following two problems: the study of the environmental questions and environmental auditing theory, the importance of the environmental auditing standards.Beginning from the auditing concepts, the second part of the thesis address to the points of the auditing standards and the characters that the auditing standards should have. Then, the thesis introduces those existing 3 auditing standards in China and analyzes our domestic scholars' viewpoints and its practical use in China. This aim of this thesis is to provide a reference.Based on our existing auditing standards system, the third part of the thesis compares the auditing standards with the environmental auditing standards. Then it analyzes the basic assumption of environmental auditing standards and puts forwards some suggestions.In the fourth part of thesis, the author puts forward the principles for constructing our environmental auditing standards frame. Then, he provides some kernels for constructing our environmental auditing standards. In the end, he puts forwards his own design for China's environmental auditing standards frame.