The Research Of Envirinmental Audit Regarding Government Official’s Responsibility

Third Plenary Session of the 18th Central Committee of the CPC mentioned the topic of "Research and create Natural Resource Balance Sheet, audit government official on this matter even after they step down from their positions, establish a life-long tracking system that enforce government official to be responsible for the damage they have done to the environment", this also give reason for auditors to pay more attention on government official’s duty of environmental protection.The "natural resource" mentioned in this article is the "assets" and "matters" that necessary for human being’s own survival. Government officials’duty of environmental protection is to take responsibilities for "the resources waste and environmental damage" in their areas of governing.This article will discuss the matter from two different aspects including "empirical research" and "field research", based on theory and real-world examples to discover a new way for "Environmental duty auditing method".I will majorly focus on analyzing the goal, method, assessment and result of environmental duty audit.In terms of the analytical research, I will explain the necessity, viability, and impact of this new audit method. From the perspective of duty accounting, work operating, method picking, index measuring, information publishing and professional blind spot, I will provide my analyze of the problem that exist for the current practice. Lastly, summarizing all the research and provide a future projection of this new auditing method from the perspective of policy, society, profession, and talent these four areas.In terms of the real world cases, in recent two years, in Zhejiang, Fujian, Guizhou provinces, the local governments have published several environmental duty auditing related policies. These policies have their similarities, yet in the same time been localized for different environmental realities in different geological locations. These practices give empirical researches even more theoretical basis. In September 1st 2014, the Nantong city bureau of auditing alone with city development and reform commission, municipal commission of economy and information technology and the city bureau of environment published the "the direction of initiating local party and government major official environmental protection duty tracking auditing methods (test operation)" This practice provided a whole set of operation experience of environmental duty auditing from the perspective of content, method, measure elements and key result.Lastly, the article will offer answers to every single question that mentioned previously. According to the theory definition and related bases, I will do some further research on the new paths of environmental duty auditing. This will reach the bases of duty defining, auditing works, using of the results. Duty defining include content, scope and manifestation of the duty; auditing work includes the goal, process, method and assessment of the auditing; result using include publishing, duty perusing, reorganizing these three stages.In researches of environmental duty audition, many researchers and experts have contributed some constructive theories, although some of them have yet been proved by real world practices. This article will reach every single corner of this new method; try to use the traditional auditing method to prove the viability of this new one, and start a constructive discussion of the comprehensive research of the environmental duty auditing.