Under The Sustainable Development Of The Enterprise Environment Responsibility Audit Research

The sustainable development strategy has become the common view of the international society since entering the21st century. More and more countries have been exploring the specific strategies for how to realize the sustainable development. Simultaneously, although our country has obtained a great achievement on the economic and social development, environmental pollution has become obvious and severe, with serious water and air pollution and the excessive exploitation and overuse of the ecological resources. The status quo of the environment is in contradiction with the focus proposed in the18th National Congress of the Communist Party of China, which is related to the construction of a society with conserved resource and friendly environment and the development of a beautiful China. With the urgent public requirement of enterprise’s undertaking social responsibility, the enhancement of the public consciousness of environmental protection and the need for improving the enterprise competitiveness, the economic development and the social public require the enterprise to take the environmental responsibility. Therefore, it needs the environmental auditing on the enterprises.This study has firstly exhibited the basic theories related to the environmental responsibility auditing, and the theoretical evidence and practical needs for the enterprises to undertake the environmental responsibility. Then, it demonstrates a systematic and deep analysis about the status quo of undertaking the environmental responsibility. At the same time, it illustrates the necessity and feasibility of conducting the environmental responsibility auditing, and moreover, it concludes its objectives and significance. Finally, it provides some practical and reliable suggestions according to the analysis of the conduction state of environmental responsibility auditing.However, the effective execution of the environmental responsibility auditing faces many urgent problems due to the fact that its related work has just begun. This study has provided many practical suggestions for further promoting the environmental responsibility auditing from the perspective of government auditing with the background of sustainable development, and has pointed out many effective ways for its better conduction. In order to ensure the effective and stable operation of the environmental responsibility auditing of our country, we have to strengthen the public education on it through promotion and advocation of the public opinions, enhance the public awareness of environmental protection, strengthen the enforcement of related laws and rules and cultivate more professional talents gradually and orderly. And simultaneously, we have to facilitate the formulation of environmental auditing rules aiming to provide a guidance for the environmental responsibility auditing practice. At the same time to speed up the formulation of environmental auditing standards, accelerate the implementation of environmental accounting, to regulate environmental responsibility information disclosure, to facilitate better guidance on environmental responsibility audit practice.