The Research On Law System Of The Internal Environmental Audit

In the process of human society’s development. environment and natural resources have benefitedhuman beings greatly. They are the basic safeguard and material foundation of human society’sdevelopment. During using environment and resources to develop economy. human beings bring aboutglobal pollution and ecological damage. which greatly threaten the existence and development of humanbeings themselves. As the worsening of industrial pollution. cases of ecological damage often occurred. andit threaten people’s living quality. even lives. People recognize the harmfulness gradually. and increasinglyfocus on the environment which they depend to live and develop. Therefore. there is increasing blametoward the main creator of the pollution. thus. enterprises. Domestic or abroad. lawsuits aboutenvironmental pollution of enterprises increase. Facing the worsening environment problems. manycountries in the world. especially the developed countries. gradually release related environmentalprotection decrees which limit the pollutant discharge and diminish environmental pollution. The force ofthose decrees and the increasing consciousness of directors and staff of enterprises. both make enterprisesto focus on the environmental affects of their production and operating activities. and begin environmentalmanagement inside their enterprises. consciously or unconsciously. As the important link of internalmanagement of enterprises. in the1970s. inner environmental audit came into being and developed inenterprises in the U.S.. Canada and some European countries. To solve environmental problems.environmental protection and management must be enhanced. Sustainable development must be carried out.This is a huge and complex project. As a means of all-round economic supervision. inner environmentalaudit is an essential part. Inner environmental audit is one of the important means of promotingenvironmental protection and realizing the sustainable development.In our country. inner audit of enterprises and other social organization has just started. It is quietbackward compared to that of the developed countries. The study of the theory of inner environmental auditis under discussion and research. The related theory has not been complete. It lacks the direction of innerenvironmental audit. In practice. a complete and all-round inner environmental audit has not come intobeing. Experience of practice as a whole is also lacked. For the legal system. there is no independent decree of environmental protection in our country. The practice of environmental audit in many times is accordingto many things which are not created for it. There are also few standards which created for environmentalaudit in related laws and decrees. Because of the lack of a united and authoritative legal system. thepractice of inner environmental inside enterprises is greatly limited. Realizing inner environmental audithas great practical and historical influences upon the sustainable development of society and enterprises.the development of human society. and the founding of conservation-minded society.Nowadays. some organizations and scholars focused on the environmental audit of government.However. most researches abroad focus on the inner environmental audit. Actually. it reflects thatenvironmental audit abroad has developed from external forced audit to the combination of external forceand the internal willingness. In fact. the further development of environmental audit must depend on manymicrocosmic main parts of the market. especially many enterprises. The microcosmic environmental auditis the real key point. Besides. the practice of environmental audit has not been limited by the obedience ofenvironmental decrees and the management and reveal of environmental cases in financial statement.Foreign researches also involve the audit of performance of environment. the audit of obedience. the auditof environmental finance and the audit of the waste. It is obviously different from most of the researches inour country which based on the environmental audit of government and focused mainly on the audit ofobedience. From now on. our country should reinforce the research of inner environmental audit. enhancethe range of inner environmental audit. and perfect the related laws and decrees of inner environmentalaudit. By inner environmental audit. enterprises could control the potential harmful factors in the beginning.It not only decreases the risk of environmental pollution. but also reduces the unnecessary spending forpollution control. The establishment of the legal system of inner environmental audit could efficientlypromote enterprises to undertake the responsibility of environmental protection. and provide legalsafeguard for enterprises to carry out the inner environmental audit.This essay is going to elaborate the basis. essence and range of inner environmental audit by startingfrom the related systems of the establishment and perfection of inner environmental audit in our country.By analyzing and concluding the current condition and problems of supervisory system. consulting theadvanced experience of foreign inner environmental audit. some immature suggestions about the perfectionof inner environmental audit system in our country is going to be proposed. in order to promote the development of inner environmental audit system. There are five parts in this essay to elaborate: in the firstpart. the author offers an all-round analysis of the creation. development. definition. range. essence andimportance of inner environmental audit. In the second part. in detail. the author states the sustainabledevelopment theory. economic externality theory. the overall process control theory. and the self controltheory. Those theories offer a sound foundation of defining the essence. range and content of innerenvironmental audit. In the third part. the author elaborately introduces the foreign experience of legislationand supervision of inner environmental audit system. In the fourth part. the current condition and problemsof inner environmental audit in our country are analyzed. In the fifth part. the author makes somesuggestions to perfecting our country’s legal system of inner environmental audit in the basis of the fourthpart.