Research On Legislation Of China's Environmental Auditing

Environmental auditing is also called the green audit or ecological audit,it is one of important parts of the environmental management system.Broadly speaking,environmental auditing is to check up certain aspects of environmental management.It is a tool that gives a systematic,regular and objective evaluation of whether environmental organization and related apparatus function well.It aims to supervise executive condition of the policy and efficiency of environmental fund.So that the civilization of ecological and material of the country can develop evenly.Overall,after more than ten years of exploration,the environmental auditing of our country has made certain achievements.But compared with the requirements of"immmune system" function of environmental auditing,and the level of environmental auditing in some western developed countries,there is a big gap between China and them,at the same time,there are a lot of space to grow.In practice,legislation imperfect often makes the environmental auditing an awkward situation without a direct legal basis to follow.So,to accelerate the process of our country's legislation of environmental auditing can not only meet the urgent needs of the environmental auditing practice,but also to urge the government and enterprises to perform their environmental responsibilities,it can also make up for the defects of environmental law system in our country effectively.The legislation of environmental auditing in our country has the realistic feasibility on account of the existing related legal groundwork and advanced foreign legislative experience for reference,there are some national policy to pave the way for it.In view of status of environmental auditing in China,and on the basis of advanced legislative experience of outside environment audit,it is recommended that to complete the legislation of environmental auditing in our country,Firstly,to optimize the structure of legislation of environmental auditing,including the hierarchical structure and type of the legislative structure;Secondly,to establish a perfect environment audit legal system,to modify the basic law,add the content of the environmental auditing,to create a special "environment audit administrative regulations";Finally,in the follow certain legislative principles,we put forward some detailed Suggestions:expanding the scope of subject and object of environmental auditing,specification the program of environmental auditing,clear the legal liabilities of environmental auditing.