The Research On Government Environmental Audit Based On Accountability

In the process of social development, people reckless pursuit of economic interests, make all kinds of environmental pollution and resource depletion phenomenon emerge in an endless stream. Now, how to effectively solve the environmental problems that caused by economic development has become a common research topic in the world. Environmental work is stressed for many years, but environmental problems has not been effectively improved, because many local government officials believe in "only GDP" performance concept and failed to fulfill it shall bear the environmental responsibility.In the 18 th CPC National Congress, the construction of ecological civilization is added to the national development strategy. In the new environmental protection law, the government's responsibility to protect the environment is clear. The Third Plenary Session of the 18 th Central Committee of the Communist Party of China proposed to carry out the resources environment audit of leading cadres, the introduction of these regulatory documents also promote the implementation of government environmental responsibility audit. Environmental audit has entered a new stage of development. Government environmental audit has authority and force. It can effectively monitor and evaluate the performance of the government's environmental accountability, and play a positive role in improving the environment. The government environmental audit as a form of government environmental responsibility in urgent need of early access to the right track, but there are still a lot of problems hindering the implementation process.Based on the present situation that the government's environmental audit is difficult to implement, analyzed the evaluation and implementation of government environmental audit, the research of government environmental audit is deepened with the concrete cases finally. This paper first introduces the research background and significance, research content and ideas, summarize the domestic and foreign scholars on the environmental audit research, and pointed out the shortcomings, to put forward the innovation of this paper. Then the theoretical basis of the research contents of this paper is expounded, including the fiduciary duty theory, "Immune System" theory, the external diseconomy theory, the sustainable development theory, and the relationship between four theories and the research content of this paper. Followed by this paper reviews the development status of government environmental audit in China and the results achieved. But our environmental auditing practice has just begun exploration and practice, many problems make the implementation of environmental audit difficult, this paper points out the problems, and analyzes the causes of these problems. The next part, combined with the development problem of the present government environmental audit in China, for part of the analysis of the plight of the reasons put forward countermeasures, such as determining the environmental responsibility, perfecting the audit content, clear audit goal, diversification of audit subject, constructing evaluation index system, strengthen the application of the results and so on. Environmental audit implementation by the government accountability auditing form, it will be entrusted to the government environmental responsibility as an audit starting point, the results will be reflected in the responsibility of environmental management of Party and government leading cadres of personal achievements. Finally, this part combined with the implementation of the path to the specific case analysis, identify problems and sum up experience, to promote the rapid development of environmental auditing.To make environmental policy really implemented, make the government keep responsible, and get the real implementation audit environment, in this paper, the theory of accountability and government environmental audit are integrated. In the process of auditing, the environmental responsibility that is assumed by the audit unit is emphasized. In the evaluation system, the evaluation index of economic development is added to the evaluation system. This can reflect the balance between economic development and environmental protection. Finally, the audit results should be reflected in the performance of leading cadres. Environmental responsibility audit is conducive to promoting the development of government environmental audit work, it promote the development and implementation of environmental protection work. It and economic responsibility reflect the performance of leading cadres together. This will help to promote the government to coordinate the economic objectives and environmental objectives of the conflict, and ultimately achieve sustainable development.