Analysis On Government Environmental Audit And Countermeasure

Ever since the industrial revolution of18th century, the rapid development of science and technology has not only enhanced human’s ability to remake nature but also created enormous material wealth. While, the extensive mode of economic development with high consumption, high pollution and poor benefit, results in overexploitation of resources, as well as deterioration of global ecological environment inevitably. Nowadays, environment has become a major challenge for all the countries.Environmental auditing emerged in the process when the whole world was seeking sustainable development mode of social economy and resources in the late1960s. It is a tool for environmental management with which the environmental behavior and environmental conditions of a certain organization can be evaluated. In1980s, western developed countries have taken environmental auditing as a significant method to manage and supervise environment. They set up specialized environmental auditing department to practice it actively. It has been proven that environmental auditing is one of the effective measures to protect environment.Environment audition has a rather late start in China, and is still in the elementary exploratory stage without a set of systematic theoretical basis. Compared to developed countries, there is also a certain gap related to its practice. As a result, how to complete the theoretical system of government environment audit and how to improve its function on environmental management and supervision owns practical significance and is the mainspring of this paper.This thesis contains six parts:The introductory theory elaborates the meaning of government environment audit under the international trend of environmental protection and environment audit. It also offers the main content and methods of the paper on this basis.In Part two, in accordance with related articles, the agent of government environment audit’s emergence is analyzed firstly, on the point of penetration of stakeholder theory, sustainable development theory and accountability theory. Then, combining our actual condition, the definition, target and main content of government environmental audit is stated.In Part three, the current development status of environment audit at home and abroad is contrasted and analyzed from following three perspectives:the basis of environment audit, its content and the auditors’ professional quality. Then, based on the specific data, it summarizes the shortage existing in the above-mentioned three aspects and auditing method in China.In part four, relevant solutions are put forward aiming at development barriers subjectively and objectively existing in government environment audit.Part five takes the environmental performance auditing under water quality monitoring system in Guangdong province as an case of the current situation of the whole nation. By means of analysis, it finds out the shortage, sums up the experience, and directs the future development of government environment audit.Part six summarizes the research shortage and the prospect of future study.Adopting the methods of normative study and case study, the paper details the definition and content of government environment audit from the perspective of government audit, on the basis of extensive research on environment audit. In addition, backed by specific data and cases, it analyses the problems existing in government environment audit, and provides relevant perfection of measure so as to make a contribution to the development of government environment audit in China.