The Auditing Research On Environmental Information Disclosure Of Our Country’s Listed Companies

In the face of increasingly prominent environmental problems, the implementation of sustainable development strategies to protect the environment and maintain ecological balance has become an inevitable choice. But the current status of our environmental information disclosure of listed companies in terms of theory and practice are still in the exploratory stage, rather vague theory, can not be effectively combined with practice, nor a more comprehensive guidelines, its institutional constraints, Less comprehensive disclosure of information that, the lack of standardized, it is difficult to play its oversight role. Environment is a hot issue recently, one solution to environmenta l problems dependence audit disclosed in environmental information. Environmental information disclosure of audit and by the increasing rise of stakeholders including various information including user attention, it is considered to solve the environmental problems of enterprises a powerful weapon. Environmental issues are increasingly valued in today’s environment, the importance of information disclosure audit is also growing. However, the existing literature suggests that China’s current environmental information disclosure research audit is far behind the actual needs. China has some enterprises carried out their environmental information disclosure, some of them through third-party audits. However, corporate environmental information disclosure and auditing of many problems still exist, functions need to study and solve. The purpose of this paper is to emphasize the importance of corporate environmental issues, and to make Discussion on implementation and gradually improve corporate environmental disclosure issues related to the audit. Based on this, in reading a lot of literature, based on the literature review and focus on logical deduction, combined with data analysis and content inductive approach, analysis of corporate environmental information disclosure and audit of the status and reason, then put forward to improve our environmental information Disclosure of audit recommendations. The article first describes the environmental disclosure research background and significance of the audit, audit and d isclosure of environmental information by summarizing the West focuses on the textile industry, environmental information disclosure of the status quo, analyze and summarize the information prior to disclosure of environmental problems and environmental information disclosure of audit role in monitoring corporate environmental information disclosure, and finally put forward measures to develop corporate environmental disclosures audit include: accelerate the legislative environmental auditing, to develop a detailed environmental audit guidelines; strengthen cooperation and exchanges with foreign countries, learning advanced experience; standardize corporate environmental information disclosure mechanism, to play the role of the audit.