Research On Marine Resources And Environment Audit

With the promotion and practice of Marine Strategy for Strengthening States and One Belt and One Road, the development of marine economy will become China's important economic anchor, which exerts much pressure on the rational exploitation of marine resources and the protection of marine environment, but also puts forward higher requirements.China is currently in a critical juncture of deepening reform and economic transition, confronted with not only historical tasks of maintaining economic growth, improve people's living standards and building a comprehensive well-off society,but also enormous challenges of shortage of resources, environmental pollution and ecological deterioration. It's necessary to establish management and supervision mechanism about resources and environment for the purpose of curbing ecological deterioration and pursuing sustainable development. As one of the social supervision subjects, auditing ought to play an independent role in monitoring and evaluating the management and utilization of marine resources and environment.After the introduction of environmental audit in the 1980 s, environmental audit has made progress in China, however, nowadays marine resources and environment audit s still on the early exploratory stage, faced with many obstacles,thus,research on marine resources and environment audit in China is of theoretical and practical significance.This paper firstly reviewed domestic and foreign literature to points out that as a sub-domain of environmental audit,related research on marine resources and environment audit is very limited, having not formed a relatively complete and stable theory system. Secondly, this paper studied concepts, basic elements, characteristics and the current situation of marine resources and environment audit in China. Thirdly,through a case study of marine resources and environment audit in A Province of China,this paper introduced the project background, audit work in every stage and the problems existed in marine resources and environment audit in China, including lack ofstandardization of audit working progress, imperfect laws and regulations, lack of audit evaluation standards, negative influence on audit judgment and audit quality due to difficulties in getting audit evidence,lack of audit resources to guarantee audit effects,etc.Finally, this paper put forward four recommendations on marine resources and environment audit work in China, namely standardization of marine resources and environment audit work progress, establishment and perfection of audit evaluation standards and laws and regulations, optimization of audit modes and audit methods to ensure the audit quality,enrichment of marine resources and environment audit resources, in order to establish long-term marine resources and environment audit working mechanism.Based on marine resources and environment audit field which is rarely involved,the subject and case selection of this paper is innovative, and the main innovation point is to research the concepts, basic elements, characteristics and current situation of marine resources and environment audit in China, as well as put forward practical recommendations to promote marine resources and environment audit practice through a case study. However, due to lack of relevant theoretical research and practical data,the complexity of this subject itself, the limit of the writer's practice lever and analysis ability and less project experience for reference, there may be insufficiency of relevant content analysis.With only one case study of A Province, there may exist limitations and one-sidedness of the recommendations, which needs ongoing study in the future.