Research On Environmental Auditing Evaluation System Based On Collaborative Theory

In recent years, all countries of the world are paying more attention to the environmental pollution which not only have a serious impact on the social and economic environment, but also pose a serious threat to people’s health and sustainable development. The development of economic activities are pregnant with the environmental problems, but the rules of market economy can not effectively solve environmental problems. We cannot only rely on spontaneous action of economic agents to solve environmental problems. To make up for the inadequacy of the market, constructing environmental auditing evaluation system based on collaborative theory will play a special role. In order to meet the international auditing organization requirements and realize the fast and healthy development of China’s economy in recent years, the Chinese government puts forward many policies which are closely related to environmental problems, such as the "Scientific Outlook on Development", "Ecological Civilization", "Harmonious Society" and "Low-carbon Economy", etc.. The harmonious development of man, society and natural environment, has become the premise and basis for the sustained and healthy development of economy and society. How to strengthen environmental management and how to achieve coordination and unity between environmental protection and economic development has become an important subject for each field of study. Taking the complexity and biodiversity of the social environment and the natural environment and the fit between the environmental audit and coordination theory into consideration, this paper will do research on environmental audit and evaluation system based on collaborative theory. This paper aims at analyzing the relationship between the environmental factors in audit on the basis of the current research system and coordinating all kinds of contradictions and conflicts to achieve the promotion of synergy effect evaluation system of environmental audit.This paper makes normative research on the issues which are related to the evaluation system of environmental audit. Based on detailed analysis of present environmental audit evaluation system problems, the paper introduces the study object and the reason of selecting the topic. Then, theoretical analysis is given to the evaluation system of environmental audit based on collaborative theory. The following part is the core part of this paper that analyzes the principles, the feasibility and the scientificity about the construction of evaluation system of environmental audit based on collaborative theory. In detail, it introduces the various elements of the system and how to reflect the synergy in these elements. The specific steps include identification, evaluation methods and evaluation of objectives and targets of the evaluation index selection, formulation of environmental audit and disclosure of information. Finally, to ensure the formation of the assessment system of environmental auditing, this paper puts forward some specific measures of protection from many aspects.Evaluation system of environmental audit advocated by this paper is based on synergistic effect. It stresses to realize the synergistic effect in the collaborative process, which is forward-looking to some extent. From the perspective of the academic theory, this article considers coordination theory as the theoretical basis. Based on the existing research foundation, this paper refers to other scholars’research and researches on the construction of evaluation system of environmental audit. However, because research on China’s environmental audit started late, the development of evaluation system of environmental audit is faced with many problems, such as insufficient audit, unclear auditing standards, uncertain auditing principles, the incomplete set of environmental audit and evaluation system, etc.. Based on the current situation, this paper absorbs the domestic and foreign research results, and has a comprehensive study of the relevant issues on the evaluation system of environmental audit, which has some innovations both in the selected topic direction and research content, hoping to play some guiding role in theoretical research and practical operation of this category. According to the elements of the evaluation system of environmental audit, this paper has the innovation in many factors and it strives to make the evaluation system truly reflecting the synergy theory of environmental audit. In the aspect of audit subject, it breaks the situation that three kinds of audit subjects are fiercely independent, and emphasizes on how to implement collaborative projects in environmental audit. In the aspect of audit methods, it introduces the continuous auditing which is also called the whole process audit into the environmental audit. In the aspect of environmental audit evaluation index, it introduces the coordination index in order to raise auditees’awareness of the importance of cooperativity. Finally, in the aspect of environmental auditing information disclosure, it emphasizes on the government, the enterprise internal audit and the CPA audit results and integrates these factors mentioned above into one audit report, which aims to reduce costs through the integration of information and improve work efficiency and realize synergistic effect.