Environmental Responsibility Audit Implementation Scheme And Application Research In China

With the increasing contradiction between China’s economic development and environmental protection and the transformation of the concept of economic growth,the party and government attach great importance to environmental protection issues,environmental management as an important tool for environmental audit is also increasingly attention.With the increase of environmental protection and governance and the improvement of our requirements,the scope,content and methods of China’s national environmental auditing are also developing and innovating continuously.The decision of the Central Committee of the Communist Party of China(CPC)on the comprehensive and deepening of the reform of major issues adopted by the Third Plenary Session of the Eighth Central Committee of the Eighth Central Committee of the Communist Party of China(CPC)pointed out that the establishment of natural resources assets leaving the audit,the establishment of ecological and environmental damage liability lifelong system,put forward to strengthen environmental protection "Party and government with the responsibility" "a post double responsibility",which for the environmental responsibility audit provides a clear policy support.At the same time,environmental responsibility audit is the necessary means and tools of state governance,ecological civilization construction as the focus and difficulty of national governance,audit can not escape their duties.At present,a large number of research results have made a more comprehensive and in-depth study of environmental audit and economic responsibility audit,and have come to a more conclusive conclusion.However,the theoretical study on the combination of environmental audit and economic responsibility audit is lagging behind.In the field of environmental responsibility auditing,there is no scientific,normative and standard implementation of environmental responsibility audit,nor does it form a relatively complete environment Responsibility audit theory system.Therefore,to explore the implementation of environmental responsibility audit program is to lead cadres to fight corruption,ecological civilization construction of the top priority.This paper introduces the concept of environmental audit,economic responsibility auditing,environmental responsibility audit and the theoretical basis of environmental responsibility auditing based on the relevant theories of environmental responsibility audit.This paper introduces the concept of environmental responsibility,sustainable development theory,external economy Theory and public choice theory,and constructs the theoretical framework of environmental responsibility audit implementation plan,including the objectives,subject and object,audit standard,audit content,composition method and environmental responsibility audit procedure and method of environmental responsibility audit implementation plan.This paper discusses the concrete implementation plan of environmental responsibility auditing practice of urban life pollution prevention and control in Z province and T watershed.It is found that the accounting accounts of environmental responsibility auditing can not be considered in the implementation of environmental responsibility audit.The environmental responsibility audit is not deep enough,environmental responsibility audit and environment The audit responsibility is ambiguous,the audit investigation is not enough,the audit task and the power contradict,and further improve the environmental responsibility audit legal system,strengthen the audit independence,deepen the environmental responsibility audit content,build the environmental responsibility audit evaluation system,Methods,equipment and training resources and environmental audit personnel and other related recommendations.But how to specifically study the construction of environmental responsibility evaluation system is not enough depth,to be the author to continue research later.