Research On Environmental Auditing Legal System Of China

With the continuous development of the global economy and the global society,more and more people have begun to focus on their own economic interests, completelyignoring the waste of resources and the deterioration of the ecological environment.Increasingly serious ecological crises have gradually spread across the globe, as a resultof human enjoying the convenient of environment and using a large number of thenatural resources. Environmental pollution and ecological damage have become themost important issues facing the whole world. Due to this, many countries have begunto consider and discuss, how to use the resources most efficiently and sustainably, inorder to implement effective environmental regulations, to protect the ecologicalenvironment.Western countries have recognized that they should establish a legal system forauditing environmental degradation, to monitor the mechanisms of environmentaldamage. Over a long period of studying and practicing, an environmental auditing legalsystem has been adopted in some developed countries. It plays a significant role onprotecting the environment and acts an important precedence for other developingcountries.In the aspect of theoretical research, our country, China, when compared withWestern countries, is still in the initial stage, and there are some discrepancies with theirresearch results. The developed countries have researched and explored carefully thetheory of sustainable development. They have formed a relatively complete andsystematic theoretical basis for an environmental auditing legal system. Not only is ourcountry, short of research in these fields, but it also lacks in research about problems ofenvironmental auditing and its development direction. As a result, it is very important toanalyze the environmental auditing law system for the future.In terms of legislation and legal practice, although environmental auditing has beenused increasingly in practice as a new means of environmental regulation in China，ithas a wide gap with developed countries. In terms of the legal system, the legal basis forenvironmental auditing is not perfect. In the aspects of the main audit, our main audit isthe national audit institution. Our environmental auditing is still in the enforcementphase of practice. Therefore, our efforts have mainly concentrated on the serious problems that have appeared thus far, so that we ignore the environmental prior auditingand concurrent auditing systems. Therefore, China’s environmental auditing legalsystem needs to improve and develop in many aspects. It will benefit from improvingour country’s legal system, protecting our environment and conserving resources. Inaddition, it can help the national economy develop healthily and steadily.This article analyses our country’s environmental auditing system’s shortcomingsin order to provide a better understanding of our environment auditing legislation, lawenforcement and the judiciary, put forward some suggestions for the improvement oflaws and regulatory system of environmental auditing. Furthermore, I hope it will bebeneficial to promote environmental auditing from post audit to prior auditing andconcurrent auditing, to transform our traditional internal environmental auditing model,and create the conditions for building Chinese characteristics’ into the environmentalauditing legal system. At last, it can help us achieve sustainable development ofecological, economic, social and cultural. The article is divided into five parts except theforeword and conclusion. The first part starts from outline of environmental auditing,mainly talking about meaning, purpose and the basis, and puts forward the newclassifications of the environmental audit to prior auditing, concurrent auditing and postauditing. In the second part, the author analyses and discusses the basic theory ofenvironmental auditing legal system based on theories of law and economics. The thirdpart talks about development status and characteristics of western countriesenvironmental auditing legal system construction. The fourth part analyses theshortcomings of our environmental auditing legal system. In part five, the author givesadvices on the construction of law system of the environmental auditing.