Research On China’s Environmental Auditing Actors

With the rapid development of economic and society, environmental issues have attracted widespread concern. As an effective means of environmental management, environmental auditing has been research hotspot of auditing in recent years. Compared with the United States, Canada and other developed countries, China’s environmental auditing theory and practice have a certain gap.Accountabity is the root cause of audit to emerge and develop. When accountabity extended to the field of environment, it aroused public environmental responsibility and social environmental responsibility, which promoted environmental auditing to born. China’s environmental auditing practice is earlier than theoretical research. After nearly30years of development, governmental environment auditing has guided environmental auditing system, especially the National audit office. However, inner environmental auditing and non-governmental environmental auditing are still in the initial stage, participating in the limited degree.China’s environmental auditing has obtain some achievements, but there are still many problems, such as lack of environmental auditing legislation and standards, the limitations of environmental auditing content and scope, knowledge structure deficiencies of audit staff. These problems were introduced by both the limitations of national audit system and audit staffs own reasons. This paper analyzes the situation of China’s environmental auditing, also the problems and their causes, and proposals some advices. Accordingly, this paper takes the case of oil leak in Bohai Bay for example, making a brief description of the role and status of environmental auditing actors. Finally, this paper presents the notion of multiple environmental audit system led by government with enterprises and non-government organizations participated.