Research On The Basic Theory And The Realization Path Of Environmental Planning Audit

To achieve macroeconomic control of environment, The environmental protection work is urgently needed to take overall situation of nations, regions and cities into account to deal with the issues of harmonious development between regional economy and environmental protection. As a consequence, the environmental planning has emerged as a management tool of macro-environment. Environmental planning has been attracted wide attention and developed since 1973, when the idea "comprehensive planning, rational distribution" was firstly proposed in the National Environmental Protection Conference. In 2007, environmental protection "Eleventh Five-Year Plan" was issued in the name of the State Council No.37 document. However, the assessment mechanism of environmental planning has not been paid enough attention. The self-assessment is still dominated. This kind of assessment that focuses on single subject and lacks independence is difficult to assess the environmental planning economically and effectively. In order to keep the results of the assessment objective and impartial, intervention of a third-party like the National Audit Institution is necessary. However, the knowledge of the necessity and importance of environmental planning audit in our country at present is lack, and this make the systematic research of China’s environmental planning audit be basically at a blank stage, which in return hinders its development. Therefore, this paper attempts to do a systematic research of environmental planning audit on the basis of studies at home and abroad. The aim is to provide theoretical support and practical guidance for conducting environmental planning audit, and to enrich and improve the theory system of environmental performance audit.In this paper, the research idea is problems found-analysis of the problem-solution of the problem. Firstly, this paper puts forward the necessity of research on environmental planning audit. By reviewing the domestic and overseas studies, it points out that the current research situation of environmental planning audit in our country is not optimistic. Studying and conducting environmental planning audit is urgent in our country with the understanding of the significantly environmental problem caused by the lack of assessment mechanism of environmental planning. Then is to discuss the theoretical basis of the environmental planning audit. The paper suggests the theoretical premise for the generation of environmental planning audit, providing ideas and basis for the study and development of environmental planning audit. The core content of this paper is to systematically analyze the basic theory and implementation path of environmental planning audit. The basic theory mainly focuses on the basic elements of motivation, definition, subject, content and principle, while the implementation path is discussed from three aspects, i.e., procedures, methods and report. Finally, according to China’s national condition, this paper points out the conditions for carrying out environmental planning audit in our country, and proposes targeted solution to deal with the difficulties in environmental planning audit. Such solution might provide certain reference and guidance for the study and development of environmental planning audit.The main innovation is that this paper timely puts forward the systematic study of environment planning audit under the lack of assessment mechanism of environmental planning background, to a certain extent, compensating the lack of knowledge on environmental planning audit. At the same time, this paper also provides certain reference and guidance for the development of environmental planning audit. In the course of the study, the author emphasizes the particularity of environmental planning audit and puts forwards new understanding of motivation, definition, main body and other basic theories from the public perspective of fiduciary responsibility of environmental performance. The author also discusses the innovative content and methods of audit of environmental planning with the knowledge of environmental planning. Furthermore, according to the effectiveness of practical work and the characteristics of environmental planning audit, this paper proposes that the use of audit recommendations in environmental planning audit report should be strengthen.