Research On The Model Of Behavior-oriented Corporate Environmental Responsibility Auditing

At present, our country has put the construction of a resource-conserving and environment-friendly society in the national strategy. As producers of environmental pollution, enterprises shoulder the responsibility for environmental protection and resource conservation. As a good tool for supervising the enterprise performance of the environmental responsibility (enterprise environmental behavior), environmental auditing is attracting more attention from the points of theory and application. However, corporate environmental auditing program in our country is constrained by the traditional pattern of audit, while corporate environmental responsibility behavior and motivation lacks the attention it deserves, which makes the corporate environmental auditing theory research lags behind the practice needs. Therefore, this paper aims at studying on the behavioral-oriented corporate environmental auditing mode in order to support the progress of environmental responsibility audit practice. In this paper, based on the basic theory of environmental auditing, draw lessons from the behavioral science theory and the existing research results, the system is studied in corporate environmental responsibility behavior analysis as the breakthrough point of the behavior of corporate environmental responsibility audit mode, the enterprise environment responsibility behavior motive, behavior, the results fully included in the scope of the audit process and behavior. The concrete contents of this paper are as follows:The first chapter of this paper introduces the research background, research significance, research purpose and research methods and reviews the domestic and foreign research on environmental auditing and behavior-oriented auditing mode. The second chapter expounds the theory foundation of behavior-oriented environmental auditing. The third chapter discusses the construction idea of the behavior-oriented corporate environmental auditing mode. To be more specific, first of all, the paper analyses the defect of the general environmental auditing mode. Based on this, the paper puts forward the behavior-oriented corporate environmental auditing mode and analyzes the feasibility and advantages of it. The fourth chapter and the fifth chapter is the research emphasis of this paper, which constructs the behavior-oriented corporate environmental auditing mode and further discusses it in accordance with the order of the flow chart of corporate environmental auditing. The fourth chapter discusses assessment phase of the environmental behavior defects, as follows:the driving factors of corporate environmental responsibility behavior:the analysis of corporate environmental responsibility motives:the tests of corporate environmental responsibility behavior process:the assessment of corporate environmental responsibility behavior defects. The fifth chapter is the auditing plan and implementation stage. First of all. determining the auditing priorities and specific auditing plan according to the previous phase. Then implementing the basic auditing processes, including the determination of w hether entering the behavior control test, the contents of the substantive procedures and the implementation methods. Finally, the chapter discusses the detailed auditing report which is prepared based on the auditing results and the follow-up auditing for key projects. The sixth chapter is the conclusion, which summarizes the basic conclusions of the behavior-oriented corporate environmental auditing mode, puts forward some policy recommendations for our country to carry out environmental responsibility auditing mode and analyzes the possible innovation points, research shortcomings and the subsequent research ideas.The possible innovations of this paper lies in that it constructs the behavioral-oriented corporate environmental auditing mode, overcoming the overcome the defects of general environmental auditing modes that only focus on the limitations of environmental behavior results. On the one hand, it helps to improve the accuracy of environmental responsibility auditing results for certified public accountants; on the other hand, the environmental auditing can play a better constructive role. In addition, as the mode uses the theory of behavior science and other disciplines for references, it promotes the fusion between disciplines to a certain extent.