Research On My Country's Environmental Auditing Framework System

Since the birth of environmental audit,it has been widely recognized and paid attention.Especially under the current policy of “building beautiful China”,the importance of environmental audit has become increasingly prominent.In order to promote the development of environmental audit,we need to establish a systematic and operational theoretical system.This is not only a further exploration of the environmental audit theory,but also a guiding tool for its practice.Based on intergenerational equity theory,public fiduciary responsibility theory,stakeholder theory,and synergy theory,this paper systematically analyzes the elements needed in the process of achieving environmental audit objectives,and explores the development system of environmental audit framework more comprehensively.The environmental audit framework system designed in this paper takes environmental audit subject as the starting point,the objective of environmental audit as the end point.The ideal environmental audit subject mode is the participation and coordination of diversified subjects.The most suitable mode is mainly performed by government audit,supplemented by internal and civil audit under the current conditions in China.However,with the continuous development of environmental audit and the increase of audit requirements,it'll gradually form the pattern that takes the social environmental audit as the main way,assisted by government and internal audit.Correspondingly,the environmental audit objectives of different entities are focused on different aspects and complement each other to achieve the ultimate goal of monitoring environmental responsibility which meets the needs of society for environmental audit.This paper elaborates the specific meanings and internal relations of each other in the framework system,and proposes the elements from two dimensions that improve the quality practice and perfect the supporting measures for environmental audit.The quality of its practice requires two kinds of ability.One is to identify problems,that is,environmental audit capabilities.The other is to disclose problems,that is,environmental audit professional ethics.Its supporting measures provide external protection for its development,including improving the legal basis,standardizing corporate environmental information disclosure and strengthening public participation awareness in environmental audit.