Study On Problems And Countermeasures Of Government Environmental Audit In China

Resources and environment are the material basis for survival and development of human. Since the industrial revolution, the extensive economic growth pattern of high energy consumption and high pollution has caused a devastating disaster to the earth and mankind and a severe threat to the survival and development of human society. Natural resources owned by every person in China are short and environment situation is stern.In recent years, the contradiction between the development of economy and environment is increasingly outstanding, environmental pollution is serious and ecological environment is worrying. The extensive economic growth mode which exists for a long time is difficult to continue.The serious resources situation has seriously restricted the sustainable development of economy and society in China. The solvement of resources and environmental problems is a complex system engineering and the environmental audit as comprehensive economic supervision means is one of indispensable and important components.Environmental audit was originated from western enterprise internal audit. With the development of economy and society and the worsening of environment, it was gradually introduced by the government audit and the scope of the audit was expanded. The practice of many countries in the world has proved that the government environmental audit is one of the most effective tools which are used to strengthen the development and utilization of resources and protection of the ecological environment. Since the audit institution was recovered in1983in China,it has started to explore environmental audit.Especially,the audit work program of five years formulated by the National Audit Office in2008made environmental audit as one of six audit types that marked the rise in status of the environmental audit and it entered a new history period of development.The government environmental audit in China has obtained certain result, but still has some problems which have hindered the development of government environmental audit.The theory of government environmental audit also needs to be discussed and studied. The paper studies the basic theory of government environmental audit,summarizes problems of government environmental audit in China,analyses causes of these problems and puts forward some countermeasures to solve these problems.I hope to provide some information and thought for researchers and practitioners of government environmental audit. The paper adopts normative research method and consists of six parts. The first part is the introduction of the paper. It introduces the background and significance of the research, the literature review at home and abroad,ideas and methods of the study and the basic framework.The second part introduces basic theory of government environmental audit in China. It includes definitions,contents,characteristics,methods and theoretical basis of government environmental audit in China.The government environmental audit in China includes environmental financial audit,environmental compliance audit and environmental performance audit.Contents of audit contain:the fulfillment of the strategy of sustainable development and laws and regulations of resources and environmental protection; the collection, management and use of the fund of resources and environmental protection;the construction and operation of the major project of resources and environmental protection.Objects of government environmental audit are very wide, including Ministry of Environmental Protection, Ministry of Land and Resources, National Development and Reform Commission, Ministry of Finance, Ministry of Water Resources,National Energy Administration,city utilities,construction and management units of resources and environmental protection project,state-owned enterprises and institutions,and so on.Contents of government environmental audit are very extensive, including water, air, land, forest, mineral,and so on.The government environmental audit involves many areas.A lot of projects of resources and environmental protection cross regions, industries and sections.The government environmental audit is transnational and global.The government audit institution can adopt the joint audit way to strengthen the cooperation of different audit institutions and the cooperation between audit institutions and other departments.The government audit institution can adopt the integrate audit mode to integrate environmental financial audit, environmental compliance audit and environmental performance audit. The government audit institution can adopt tracking way to audit the major project of resources and environmental protection during the whole process.Theoretical bases of government environmental audit in China are public accountability theory,value of environment and resources theory and the theory of sustainable development.The third part summarizes current problems of government environmental audit in China:audit work is restricted;audit scope is narrow; audit techniques are not advanced; audit problems are often repeated.This part analyses causes of these problems:laws and regulations of the environmental audit are not perfect; the base of environmental performance audit is weak; the knowledge structure of audit staff is not reasonable;the execution mechanism of audit result is not perfect.The fourth part introduces the experience of government environmental audit in America and Holland on basis,content,staff and result.This part reveals enlightenment of foreign government environmental audit:improve the basis of environment audit;expand contents of environmental audit;improve the quality of audit staff;strengthen the enforcement of environmental audit result.The fifth part puts forward countermeasures to perfect government environmental audit in China.Advance legal system construction of government environmental audit in China:improve laws and regulations of government environmental audit;construct standards of governmental environmental audit.Make clear main contents of government environmental audit in China:put environmental financial audit and environmental compliance audit as bases;promote the environmental performance audit;integrate environmental financial audit, environmental compliance audit and environmental performance audit.Improve the ability of government environmental audit staff:strengthen the team construction of environmental audit;innovate modes and methods of environmental audit;strengthen the international cooperation of environmental audit.Perfect the execution mechanism of government environmental audit result:improve the announcement system of environmental audit result;strengthen responsibility, accountability and responsibility investigation system construction;play the constructive role of government environmental audit.The sixth part summarizes the full thesis, points out shortcomings of this study and forecasts the further research.