Studies On Governmental Environment Audit In China

With the increasing of environment issues, we have paid more and more attention to environment protecting. Various laws and rules have been made to regulate men's behaviors related to environment. As a supervisor, auditing department plays an important role in environment audit and monitoring of environment reports. And governmental environment audit has been the key leader among all kinds of environment audit. Although the national audit office of the People's Republic of China started environment audit in 1998, it is a far distance for us to get catch of the developed country in theory and practice of environment audit. There has been a small amount research and studies in governmental environment audit in China.Aiming at finding a way suitable to the development of governmental environment audit in China, the paper first introduces basic theories of governmental environment audit and the way of governmental environment auditing in other countries, and then it analyses the present condition of governmental environment audit in China, and at last by comparison, it finds the best solution to the issues.The paper is a normative study. The fundamental methods of this paper are as follows: it introduces previous studies of governmental environment audit by documents study; it examines the difference in laws and operating between China and abroad in governmental environment audit by comparative study; and it describes the situation of governmental environment audit in Netherlands by descriptive statistics study.The paper examines the shortcoming of present governmental environment audit in China, and finds the subjective and objective cause of this issue. By combining the basic theory of governmental environment audit and the useful experience of other countries, the paper addressees the countermeasures to future governmental environment audit in China. Especially, the paper proposes in international governmental environment audit, duty of governmental auditing department and petition etc.