A Study Of Government Environmental Audit

In recent years, with the rapid economic development, China’s environmental pollution gradually aggravating, from the overall national situation, now the number of sandstorm is increasing in the northwest and northern of China, the southeast coastal typhoon more frequently, our country appears generally continued deterioration of water quality, water shortage is becoming increasingly prominent, city was enveloped and surrounded by the polluted air and solid waste, the situation of environmental pollution in our country is still grim. In February 28, 2015, "Jing Chai fog and haze survey: Under the dome" was born, for the moment, environmental protection and economic development were pretty specific trade-offs convex. The global environmental problems not only endanger the balance of the earth’s ecological system, but also a serious threat to human survival, decrease of natural resources, ecological disasters, serious environmental pollution and other series of problems increasingly drawn attention worldwide. The article thinks, the development of environmental auditing has become an important means to curb environmental problems. Government environmental audit of government as the state power institutions is one of the most important three environmental auditing means at present.On the one hand, government enforcement of environmental audit is an important part of audit, and to our country is just getting started, since the starting point is low, the foundation is weak, many theoretical problems are still in discussion. The government audit as a comprehensive supervision of the State Department, from implementing the scientific development view and adhere to the basic national policy of environment protection height, continuous innovation makes the audit work to adapt to the requirements of the reform and development, and actively explore new ways of deepening of environmental auditing. On the other hand, tested audit basis and the content of environmental audit positively and cautiously, promote the government audit to be applied in environmental protection and management more and more, it will produce far-reaching effect for Chinese audit development and even the entire environmental management state. As a new field in the government audit, the use of empirical analysis(case analysis) is applied in the problems and reasons of environmental audit, learned from advanced foreign experience and put forward corresponding countermeasures, which has an important significance to promote our country’s government environmental audit.This topic mainly adopts normative research method and empirical research method. In the process of writing, environment audit documentation and a lot of the excellent research results of predecessors were learned. On the basis of our government environmental audit data, combined with the "three rivers and three lakes" of specific cases, using the logical inference method, compared and analyzed the current situation, gave some useful suggestions to Chinese governmental environment audit.This paper mainly consists of four parts, the main contents are as follows: firstly, elaborated the significance of this paper from the research background, combined the current domestic and foreign government environmental auditing theory research status and do a literature review, and then described the main content and the research technique route of this research method. The second part, analysis the related environmental performance theory. From the public fiduciary theory, sustainable development theory, interest related theory, the environment resources value theory explain the government environmental audit perspective for the research of thesis, providing theoretical foundation. The third part, review of domestic and foreign government environmental audit, carried a comparison, comprehended of governmental environment audit environment regard it as reference. In addition, according to the present situation analyzed of governmental environment audit issues and its causes. The fourth part, analyzed of the "three rivers and three lakes" water pollution prevention and control of audit case. From the case of elaborate case "overview of the project", "project audit procedures", "project audit findings and recommendations", and from the audit function, audit resources, audit execution, audit efforts methods in this paper aspect to mainly summarize "case evaluation project". And by referring to the China and foreign experiences, combining theory with practice, separately from the controllable and uncontrollable problems of audit department, puts forward the countermeasures to solve the problems of government environmental audit in China.