Research On The Mechanisms And Implementation Method Of Government Environmental Responsibility Performing Audit

In China,the problem of environmental have became increasingly seriously.Government’s investment to the environmental pollution is also increasing,and the necessity and importance of government environmental audit has became increasingly prominent.But until now,in China,in the audit authorities or auditing academia,the theoretical research and practical operation of government environmental audit has not yet formed a unified and standardized system.It will hide the working of environmental management.Therefore,environmental audit theory system needs to be established quickly.It will be an important part which could construct the concrete and feasible way to achieve our government environmental audit in the government environmental audit theory system.Reviewed the literature on the theory of government environmental audit,mechanisms and the implementation method,I found that Studies have failed to find the mechanisms of government responsibility from the actual behavior of the environmental management,and lacking a kind of practicality.And the studies which could research the point form the actual environment problems and which could set environmental auditing implement methods were not very much.Most studies remained at the theoretical level and lacked the maneuverability.Based on the concepts of government environmental responsibility and government environmental responsibility performing audit,and from the behavior of the government environmental responsibility performing,demonstrating the using process of government environmental responsibility performing audit and concluding the mechanisms which include the risk warning mechanism,process monitoring mechanism,security defensive mechanisms three aspects.Based on government environmental audit case,starting from the national strategic level,I described the implement method as the audit objectives,content,audit evaluation criteria specific and the audit methods and procedures.I described three aspects which include the determining the audit objectives,developing audit methods and audit procedures,and designing the audit evaluation standards.In the designing audit evaluation standards I focus on the three areas as compliance audit,performance audit and financial audits’ method of evaluation standards.The performance audit standards were designed with environmental cost-benefit analysis and the method of environmental replacement cost.My example is based on the case of Lanzhou air pollution controlling performance audit in 2014.And I elaborate the audit background information collection,audit plan and audit implementation process.Using the method of environmental replacement cost measured the environmental benefits,and according to the cost of the three-tiermodel,I draw three major atmospheric pollutants’ prevention benefits of Lanzhou in 2014.Comparing the Lanzhou actual environmental costs in2014 and the environmental benefits,I made the performance audit analysis: SO₂ actual treating effect is higher than the desired effects,and the controlling measures are feasible and effective;NO₂ did not achieve the desired effects which may be caused by the rapid growth of vehicle;PM₁₀ achieve the desired effect,and the task was completed.And then making the suggestions.