Study On The Legal Regulation Of Ecological Environment Audit

As one of the important tools of environmental management,ecological environment audit can effectively be used to control ecological environmental pollution,and it can promote the construction of ecological civilization,at the same time,because the legal regulation of ecological environment audit is not perfect,it is difficult for it to play its due supervision effect.Therefore,from the definition,subject,object,content,goal,principle,criterion,basis,method and practical application of ecological environment audit,this article summarizes and evaluates the current research on the legal regulation of ecological environment audit at home and abroad,in order to promote the development of the research on legal regulation of ecological environment audit in China,and further clarify the construction of legal regulation system of ecological environment audit.This article starts from the value of law,they are four aspects,fairness(justice),efficiency,order and security,this article discusses the theoretical basis of the legal regulation of ecological environment audit,it is conducive to maintaining the order of ecological environment audit and ensuring the safety of ecological environment audit,at the same time,there is the value of improving the efficiency of ecological environment audit and realizing the justice of ecological environment audit.Through the research,the author thinks that there are five problems in the legal regulation of ecological environment audit in China,they are: the ecological environment audit is not independent from the government and mainly based on government audit,the authorization of ecological environment audit is insufficient and the scope and content are relatively single,the implementation of ecological environment audit results is not enough,the ecological environment audit lacks the sound standard and form,the implementation of the legal liability of ecological environment audit is insufficient.In the existing regulations such as “Audit Law of the People's Republic of China” “The People's Republic of China Regulations on the Implementation of Audit Law”,there is no separate content and concrete implementation methods related to ecological environment audit.The authority of ecological environment audit has been disputed and lacks legal support.The common experience of the legal regulation of ecological environment audit in the extraterritorial countries lies in the fact that the independent audit institution provides the reliability for the development of ecological environment audit,the perfect environmental legal system provides the basis for the development of ecological environment audit,sound standard and form provides maneuverability for the development of ecological environment audit,the result of the standard execution audit provides a deterrent for the development of ecological environment audit,strict ecological accountability mechanism provides authority for the development of ecological environment audit.The advanced experience of extraterritorial countries provides reference for China in the road of legal regulation construction of ecological environment audit.After the above demonstration research,it can be concluded that the legal regulation of ecological environment audit in China should in the independence and integrity of the ecological environment audit subject and its competence,it fully authorizes the object of ecological environment audit,perfects the audit standard and form of ecological environment,strictly implements the result of the ecological environment audit,and efficiently improves the ecological environment audit responsibility by five paths.