The Research On Law System Of The Environmental Audit Of Our Country

With the social and economic development, the environmental problem has been a hot topic of people’s attention. The countries in the world are looking for the best way to achieve economic, social and sustainable development of resources. Environmental audit is an important part of modern audit, is one of the important ways to promote environmental protection and achieve sustainable development. But how to carry out environmental protection responsibilities and implement the specific ecological civilization construction of the policy, we need to improve the legal system for practicing.In our country, the environmental auditing is a just involved in new audit field, plus it large audit scope, extensive content and difficult to study, so, no systematic carding and research works on related issues and achievements, has not formed a complete theoretical system of the environmental audit. Compared with the developed countries, China’s environmental audit has a great disparity in practice and legislation, also has not established the perfect and efficient environmental audit legal system, leading to the environmental audit cannot be effectively implemented, objectively affect the implementation of environmental protection policy.The legal system of China’s environmental ranking of sustainable development theory, agency theory, theory of value of environmental resources, the cost of a cycle based on the theory and development, The Netherlands, USA, Canada, Germany and other developed countries environmental audit system has provides a reference for legislative system, environmental auditing standards and other aspects.There are some problems in our environmental audit legislative system, the following aspects should be improved:(1)Improve the system of environmental auditing legislation, amend the relevant legislation provisions and formulate special environmental auditing regulations;(2)The specific environmental audit evaluation standard, establish a sound and has a specification environment audit operation and evaluation standard;(3)The establishment of environmental accounting system, to enhance the environmental information disclosure;(4)Expand the scope of environmental auditing, the importance of environmental performance audit and special audit;(5)Expand the environmental audit, increase the internal environmental audit and social audit environment concern;(6)Improvement of environmental audit techniques and methods, Using field surveys, statistical sampling, standardized questionnaire;(7)Improve the environmental audit staff of professional skills and comprehensive quality, strengthen communication and coordination with other national audit institutions.