Status Quo And Development Measures Of The Environmental Auditing In Guangdong Province

In China the environmental problem is becoming increasingly serious. The environmental problem not only harms the health of people but also threats the economic and social development. Therefore, environment protection and improvement is not just a big responsibility of environment management authorities, but a common responsibility of all people, including the auditing authorities. How to solve the environmental problem? The answer is to implement sustainable development strategy and reinforce environment protection and management, and environmental auditing is a comprehensive and essential economic supervision means. Environmental auditing can help with saving and efficient use of resources, rational adjustment of industrial structure, reasonable allocation of factors of social production and sustainable development of economy and human society. On the basis of profound understanding of the status quo of the environmental auditing in Guangdong Province, this thesis tries to find the causes and further suggests the measures to promoting its implementation.The first part of this thesis is the Introduction.According to the existing environmental problem, introduces the object, goal and significance of this study, and further presents the idea and methods of the study on the basis of literature review.The second part introduces the basic theory of environmental auditing. By reading relevant literature, research results of domestic and foreign researchers in the theory of environmental auditing are fully understood, and the basic theory of environmental auditing is introduced from the following aspects of environmental auditing:definition and nature, subject and responsibility, object and content, techniques and methods, criteria and standards.The third part analyzes the status quo of the implementation of environmental auditing in Guangdong Province. Firstly the achievements made during the implementation of environmental auditing in Guangdong Province are recognized. Secondly through a questionnaire survey conducted in the governmental auditing authorities in Guangdong Province, the status quo is presented more directly, including the basic situation of the environmental auditing implemented by the governmental auditing authorities in Guangdong Province, the techniques and methods used by the respondents in environmental auditing, the situation of the environmental auditing departments or institutions set up by the governmental auditing authorities in Guangdong Province, as well as the influence of the scale of such departments or institutions on the implementation of environmental auditing. Lastly, in-depth analysis is made on six problems including insufficient cognition of environmental auditing.The fourth part suggests some measures for the implementation of environmental auditing in Guangdong Province. On the basis of some advanced practices or experience of other places in environmental auditing and taking the reality of Guangdong Province into consideration, the following six measures are suggested to solve the problems found in the third part, including promoting public cognition on environmental auditing, extending the subject of implementation of environmental auditing, expanding the scope and innovating the methods of environmental auditing, improving the work of the environmental auditing team, promoting the legislation on environmental auditing and the implementation of environmental accounting, which will hopefully promote the theoretic study and practice of environmental auditing in Guangdong Province.The fifth part is the conclusion. This thesis only makes a elementary theoretic discussion on environmental auditing and suggests some measures for the implementation of environmental auditing in Guangdong Province, with the hope to promote relevant theoretic study and practice and help realizing the strategic goal of " Green and Harmonious Guangdong''.