Research On Government Environment Accountability Auditing

At present, environmental problem is one of the most urgent challenges we are encountered with. In the grand picture of environment protecting, the government plays a significant role and takes special fiduciary responsibilities. Meanwhile, Government Environment Accountability Auditing is an inevitable trend of modern environment auditing development, which also is an effective measure to protect environment from the supply side. National Audit Office PRC has been established since 1983. As a result, compared with developed countries, our government environment accountability auditing started relatively late. After all these years' study of government environment accountability auditing globally, academia and practical circle both are still exploring the theoretical framework, operation standards, evaluation indicators, etc. Therefore, up till now there are still some problems considering cases around government environment accountability auditing, such as limited auditing scope, systematic risks, incomplete auditing principles and immature auditing model. As for the further development of government environment accountability auditing, it is essential to clarify its characteristics correctly, definite auditing objects explicitly and apply auditing methods reasonably.Among various environmental problems, deteriorating water environment and serious water pollution restrain the sustainable development of areas around major lakes and rivers both politically and economically. As a responsible developing country in the global picture, China has invested considerable funds into environment improvement and pollution control, with the amount of money growing annually. National Audit Office PRC, as a national regulatory auditing agency, so far has conducted a series of environment auditing programs related to environment protection funds, resource & environment projects, energy conservation policies, water pollution control of major rivers and lakes, financial aid from international agencies, etc. Based on these environment auditing programs, this paper aims to thoroughly discuss the accountability auditing of government environment protection on scientific researches. This paper focuses on the practical arrangement of government environment accountability auditing program, with systematic methods, in accordance with government public fiduciary duty theory and the principal-agent theory. In order to provide case experience reference for future similar cases, this paper organizes and summarizes both domestic and international theoretical accomplishments and practical experiences, under the guidance of International Standards on Auditing and International Auditing Guidelines. The paper is composited by means of normative analysis and case analysis, illustrating the backgrounds, processes and audit conclusion of the Water Projects. Methods of comparison, induction and deduction are adopted in this passage. In the end, the paper makes the conclusion for the current situation of our government environment accountability auditing from a higher perspective, to provide suggestions for the development in the next decade.There are 4 major points of view in this paper:1. Government environment accountability auditing is based on results and focuses on accountability issues. Under the guidance of auditing principles and guidelines, government environment accountability auditing usually gets the hang of auditing problems firsthand after the auditing investigation procedure. These problems lead directly to the next stage of auditing, which is checking the existence of problems and analyzing the origins of problems. Government auditing takes the responsibility of improving accountability of public departments. Only when starting from the origins of issues, is accountability auditing capable of proposing realistic plans, playing the part of think tank and immune system well.2. Government environment accountability auditing is the core strength on governance. Originated from environment auditing, government environment accountability auditing proves government auditing pays attention to accountability auditing. Actually, government auditing is struggling to emphasize the economy, effect and efficiency. Environment governance should be dominated by the government, with enterprises participating and auditing agencies acting as independent third party promoting multi-party interaction.3. Government environment accountability auditing has its unique auditing definition and contents, but considered as a whole it still follows the basic standard restrictions. Government environment accountability auditing takes its eyes off financial compliance to accountability of government activities. The auditing targets gets involved with program results and origins of issues. The auditing techniques stress analysis procedure and conversation evidence with continually refining performance index. Qualitative evidence is collected upon quantitative researches. Methods like scientific pre-auditing investigation and trial auditing procedure all enhance auditing efficiency itself.4. Government environment accountability auditing is a key approach to contribute to national governance. The accountability auditing program itself dedicates to government public management efficiency not only through environment protection, but through national governance system and finance management system. This relationship guarantees the safety of state-owned assets and sustainable development fundamentally. Government environment accountability auditing keeps making progress with the development of practical area which will eventually benefit environment and make innovations on auditing methods and principles.