Research On The Accountability Mechanism Of Environmental Responsibility Audit Of Polluting Enterprises In Shanxi Province

The study of accountability mechanism of environmental accountability is very important to protect the ecological environment of the country and the public.Faced with the negative product problem of the world economy,the accountability of environmental responsibility audit is particularly urgent.As a national comprehensive reform pilot area resource-based economy transformation of Shanxi Province and resource development demonstration area,the economic transformation of heavy pollution accountability of corporate environmental responsibility auditing work,booster beautiful shanxi and implement the construction goal of ecological civilization.Paper heavy pollution in Shanxi Province enterprise environmental responsibility audit accountability mechanism as the research subject,based on the sustainable development theory,the "triple bottom line" theory,stakeholder theory,etc.,will be divided into environmental responsibility auditing accountability accountability subject,accountability object,the scope of accountability,accountability procedures,accountability and accountability type,build the environment responsibility audit accountability theory framework,and the case analysis of the current situation of heavy pollution in Shanxi Province "S enterprise audit accountability.It will provide reference for future theoretical research and practical work.The conclusions of this study are:Firstly,the theoretical framework of the accountability mechanism of environmental responsibility of heavy polluting enterprises in Shanxi Province is constructed,and the theoretical literature of environmental responsibility audit is enriched.Second,through heavy pollution in Shanxi Province enterprise environmental responsibility audit accountability typical case analysis,to understand the present situation of Shanxi Province environmental responsibility audit accountability,environmental responsibility auditing accountability for Shanxi Province to provide experience for the construction of a theoretical framework for reference.Third,from the accountability subject diversification,build more hierarchical accountability object,expand the scope of the audit accountability,building audit accountability procedures,clear audit accountability based on the multiple points of view such as to put forward and perfect the measures to resolve the environmental responsibility auditing accountability in Shanxi Province.