Auditing Research Of Our Government Resources Environment

At present,our country is in economic development phase shift,adjustable structure,promoting development has become our country the main melody of the 21 st century,this is our country is about to bid farewell to the traditional way of extensive economic growth pattern.Traditional economic growth mode not only seriously damage the vital interests of the people,also restrict the further economic development in China.This kind of consequence belongs to the governmental authority to supervise the weak regulation and the national,the enterprise environmental protection consciousness low.Held in October 2015,our country's eighteen the fifth plenary session of the communist party of China stressed that we must establish and earnestly implement the innovation,the coordination,the green,open,sharing development concept)(hereinafter referred to as the "big five" development "concept,in order to further implement the" much starker choices-and graver consequences-in "major strategic planning.Environment is a general term for natural and non-natural factors that affect basic human life and further development.Malicious destruction unscrupulous waste of resources,environment is the key to restrict the sound and rapid economic development of our country,the destruction of the life foundation,will be conducive to the socialist construction,in addition,resources and environment audit is accountability audit.Therefore,on this basis,give full play to the government audit "immune system" function in governance,to promote the economic development in China of immunity and protect people's vital interests.Throughout our country landform,can be found mostly in the mountainous area in our country,which accounts for about 66.67% of China's territory,other terrain area is relatively less,but fragile,like the desert zone restricts the construction of infrastructure and engineering projects in our country,at the same time,the construction of engineering facilities bring great influence on surrounding environment.Therefore,facing the complex landform environment,in the planning and construction projects,China should pay more attention to the protection of resources and environment and supervision,such as the silk road economic belt and the maritime silk road in the 21 st century(hereinafter referred to as "One Belt And One Road")in the process of the construction of infrastructure such as the impact on the surrounding environment,the railway should million in the construction of national level to protect animalsChinese sturgeon,the influence of the impact of the three gorges dam on the Yangtze river basin ecological environment,etc.The government of the functional resume determines the government mainly responsible for resources and environment protection,combined with the resources and environment has the characteristics of easy to break,difficult to restore.And tracking audit can serve as a precautionary effect.One is to improve the efficiency of audit and to save audit cost.This advantage is embodied in national major policy implementation and government investment audit on major projects,and have achieved good results,in addition,also attaches great importance to the development of resources and environment audit in our country.Therefore,strengthening government resources and environment tracking audit can be detected early and early to rectify the problem,so that the supervision and service function of government audit is better.But Chinese scholars and related research institutions of resources environment audit research mostly still on the stage of theoretical exploration,rarely use normative study,empirical study and case study method to conduct the thorough research to the resources environment audit.This article first to the domestic and foreign scholars on resources and environment,resources environment audit,track audit and research was summarized and collect the tracking audit of resources and environment,and points out the shortcomings of existing literature,so as to put forward own research direction,develop their own research framework,reflect his research innovation;Secondly elaborated in this paper,the research content is based on the theoretical basis,including tracking audit related concepts of environment and environment resources value theory,fiduciary duty theory,stakeholder theory,sustainable development theory and the "immune system" theory;Once more,the present situation and the necessity analysis of the state resources environmental audit in China are expounded.Then the concrete case of the environmental audit in the western pipeline project is carried out,and the government resource environment is further studied and revealed.The research conclusions,according to the present situation of our government resources and environment audit tracking and trouble,and combining the western pipeline project the operable Suggestions for this case,as well as the analysis in this paper,we study the deficiency of available and future research directions were put forward.