Problems And Their Counermeasures Of The Government Environmental Audit In L City

In recent years,with the rapid economic development,environmental issues become more critical.Sustainable development is the main line of the current economic development,economic development and environmental protection are appropriate to achieve the sustainable development strategy.In the process of sustainable development,the government and enterprises are required to consider the resources and environmental values,and to protect the environment while developing.As a part of the economic supervision system,the government audit department needs to reveal the ecological and environmental problems of the government and enterprises in the economic activities through the environmental audit and fulfill the environmental management responsibilities of the auditing organ.This paper explains the government environmental audit,expounds the current situation of government environmental audit,and has carried on the research to the problem of government environment audit in L city.L city as the city focused on environmental protection,how to implement good environmental audit,and establish a sound government environmental audit regulatory mechanism.It is of great significance for the evaluation of environmental performance of government and enterprises and the evaluation of economic efficiency,efficiency and effectiveness of the use of environmental protection fundsBased on the study of environmental auditing both at home and abroad,this paper conducts a case study on environmental auditing in L city.It consists of seven distinct components,including the following.The first chapter is the introduction,first elaborates the research background and the value of this paper,and then elaborates the domestic and foreign related research results,and puts forward the research thought and the application method,at the same time clear the basic frame.The second chapter is an overview of the relevant theory of government environmental audit.It not only defines the basic concept of government environmental audit,but also introduces the basic theory of government environmental audit including environmental value theory,external economic theory and sustainable development theory.The third chapter analyzes the current situation of the government environmental audit.The fourth chapter mainly introduces the concrete situation of environmental audit in L city,including the source of environmental protection funds and the use of environmental protection funds,as well as the objectives and scope of government environmentalaudit,audit procedures and audit results.At the same time,it points out the concrete problems existing in the government environmental audit in L city.The fifth chapter analyzes the related problems in the environmental audit of L city,and elucidates the causes of the problems.The sixth chapter puts forward some effective suggestions and countermeasures for the problems in the environmental audit of L city,including the following: establish a sound legal system of environmental audit,and formulate clear environmental audit evaluation standards;improve government environmental audit education,and set up high-quality environmental audit personnel;integrate environmental financial compliance auditing and performance audit,and integrate audit resources to carry out tracking audit;put the environmental audit results announcement system into the legal system,and improve the laws and regulations of the environmental audit results announcement system.The seventh chapter is the conclusion.On the basis of summing up the overall research results,this chapter puts forward the shortcomings and deficiencies in this research.