| In recent years,global haze has increased and air quality has become worse.Many countries have begun to realize the importance of protecting the atmospheric environment.With the promulgation of the action plan of air pollution prevention and control and the launch of the battle of protecting the blue sky,local governments and relevant departments have adopted multi-dimensional measures to prevent and control air pollution.In order to evaluate the achievements of prevention and control of atmospheric pollution and effectively curb the deterioration of atmospheric environment,a restriction and supervision mechanism needs to be established.As one of the subjects of social supervision,audit should give full play to its evaluation and supervision function.It is one of the effective means of atmospheric environmental protection to establish special environmental audit institutions and carry out atmospheric environment audit.However,after studying the literatures about government environmental audit and atmospheric environment audit,I find that the research on air pollution prevention and control environmental audit is very scarce.Based on the atmospheric characteristics and the reality in China,the research on practical auditing implementation methods and auditing evaluation indexes is rare,which will hinder the development of environmental audits and atmospheric environmental management.Therefore,it is of great practical significance to explore the theoretical system and practical application of government environmental auditing and promote the development of environmental auditing for air pollution prevention and control according to the actual situation of China,which is also the main research motivation of this paper.This paper discusses from the perspective of government environmental audit,pays attention to the air pollution problem of social hot spots,and selects the environmental audit project of air pollution prevention and control in W city for case analysis.Firstly,this paper introduces the background and significance of the topic selection,sorts out the research results at home and abroad,and clarifies the research content and method of this paper.Secondly,it introduces the concept,objective,content and other basic elements of air pollution prevention and control environmental audit.At the same time,it also introduces the theory of fiduciary economic responsibility,the theory of sustainable development and the theory of national governance as the theoretical basis of environmental audit for air pollution prevention and control.Thirdly,this paper analyzes the case of air pollution prevention and environmental audit in W city,and introduces the implementation of air pollution prevention and environmental audit in W city,including project background introduction,setting audit plan,audit implementation process,audit evaluation opinions and audit Suggestions.Found the main problems in the audit process,including the lack of perfect audit evaluation standards,audit index design defects,lack of environmental audit professionals,incomplete audit recommendations and lack of follow-up audit.Finally,in view of the problems that exist in the case,put forward four Suggestions,which improve the environment audit evaluation criteria evaluation index system of audit,perfecting the prevention and control of atmospheric pollution,establishing professional environment audit personnel and attaches great importance to the audit tracking,in order to improve environmental audit system for atmospheric pollution,promote our country environment audit practice to the prevention of air pollution. |