Research About Resources And Environmental Auditing In China

In recent years,China's rapid economic and social development,scientific and technological achievements,comprehensive national strength has been continuously enhanced,people's living standards continue to improve,the social landscape has been greatly improved,but we should be soberly aware of the accompanying increasingly serious and unneglectable resource and environmental problems.The poor ecological environment and the severe resource environment situation need us urgently to change the mode of economic growth,to take the green development path,and to promote the high-quality development of the economy.In order to solve the increasingly serious resource and environmental problems,guarding the earth's homeland on which we depend for survival,the CPC Central Committee and the State Council have placed the construction of ecological civilization in the same important position as economic development,incorporated the overall layout of the "Five-In-One",established Xi Jinping's idea of ecological civilization,and made the construction of ecological civilization an important work at all levels of government to grasp and resolutely implement it.More than five thousand years of historical practice has proved that the construction of ecological civilization is related to the sustainable development of the Chinese nation,without a healthy natural home we will not be able to survive.Therefore,not only it is a real need for us to carry out the audit of resources and environment as an important agenda of all levels of government,but also it is inevitable choice for us to protect our community.In order to accurately grasp the problems existing in the resource environment of the Yangtze River Economic Belt region,and make a cure for the disease under the unified arrangement of the Central Audit Committee,in December 2017,the National Audit Office organized local special offices and local audit organs to conduct all aspects of the resource environment audit in 11 provinces and cities within the Yangtze River Economic Belt.J City has also been involved in this audit,acting as a local authority.Compared with other audits,this audit involves many complex content,many engineering projects and cumbersome process,thus demanding auditors to have a higher level of professionalism.From the final audit effect,the audit basically achieved the expected effect,it provides a more accurate direction for the Yangtze River economic belt area to carry out resource and environmental management,besides,it provides a reliable reference for other areas to carry out such audit.The article will conduct a theoretical analysis of the origin and development of environmental auditing,the meaning,elements and characteristics of the environmental auditing,based on the combination of theory and practice,analyzing this case,using the theory of environmental economics,the theory of fiduciary responsibility,the "two mountains" theory and the theory of national governance.On the basis of theories on environmental auditing existing in China,and combined with the implementation of the environmental auditing of the Yangtze River Economic Belt in J City,we analyzed the problems and reasons in the audit process,proposed some countermeasures to improve the process of environmental auditing and provided some materials for the research of environmental auditing in China.On analyzing the environmental auditing of the Yangtze River Economic Belt in J City,the article summarized the achievement of the audit firstly,then it pointed out some problems in the process of the audit: 1.Environment audit system and evaluation standards of the audit are not complete,2.Result of the audit is not reliable enough,3.The audit timeliness is poor and the binding force is not strong enough,4.The audit process is difficult to implement,5.The audit method is not sufficiently applied and so on.Based on these problems,the article analyzed the reasons,which mainly contains: 1.Lack of theoretical research on environmental auditing,2.Auditing talented person with environmental protection knowledge is poor,3.People lack awareness of audit,4.The current system of environmental auditing regulations is not complete,5."Strategy for Science and Technology" has not been implemented adequately.According to the overview of the environmental auditing of the Yangtze River Economic Belt in J City,and based on the analysis of the problems in the process of the audit,this article puts forward some reasonable suggestions and countermeasures to improve the environmental auditing of the Yangtze River Economic Belt in J City.To make environmental auditing more effective,we should take some measures.Firstly,improve the evaluation systems of environmental auditing based on the audit indicators.Secondly,strengthen the construction of high-quality professional talent team on audit.Thirdly,improve the existing laws and regulations of environmental auditing based on audit support.Fourthly,cooperate closely with other organization to be more effective.Fifthly,realize the scientific use of new and old technologies more effectively from the audit method.This paper explores the environmental auditing of the Yangtze River Economic Belt in J City,and attempts to provide some new thinking and evidences for improving the national regional environmental auditing research system,and then enrich and improve the existing theory of environmental auditing in order to play a better role of audit.