Research On The Content And Responsibility Definition Of Government Environmental Responsibility Audit

The eighteen proposed development strategy of "five in one",will promote the construction of ecological civilization to a higher strategic level.There is a great relationship between the problems of ecological environment and the environmental governance of leading cadres during their term of office,the unclear definition of environmental responsibility and the lack of environmental accountability.The third Plenary Session of the 18 th CPC Central Committee proposed for leading cadres to implement natural resource assets outgoing audit,the establishment of ecological damage liability lifelong accountability system,which requires the national audit work need to extend to the field of ecological environment angle,to solve environmental problems by supervision and verification and audit functions to promote the evaluation etc..As a result,the government environmental responsibility audit came into being.The environmental responsibility audit to provide the basis for accountable accountability mechanism,leading cadres to abandon the "only GDP" theory,fulfill the responsibility of government in environmental protection.China's government environmental responsibility audit is still in its infancy,many places began to carry out environmental responsibility audit pilot.But for the content of environmental responsibility audit and government audit of the environmental problems is how to define the audit object should bear responsibility for the environment,because the content is not a unified clear,resulting in local practice effect and appear uneven in quality,the useless.Therefore,the research on government environmental responsibility audit has practical significance and application value.In this paper,the content of environmental responsibility audit and the definition of responsibility as the main line,from two aspects of theoretical research and practical research.In the aspect of theoretical research,firstly analyzes the government function from the perspective of political economics,and analyze the role of government environmental responsibility audit in national governance,in order to explain the development of government environmental responsibility audit necessity and what specific audit objective is.In order to achieve the purpose of the audit,it is necessary to clarify the content of the audit,how to define the responsibility.Considering the resource environmental responsibility perspective,government environmental responsibility audit to determine the focus content of resources from the environment category,from the point of view of government responsibility in the environmental policies,projects,funding and supervision as the main content to carry out audit work.In the specific audit practice,the auditor will integrate different angles to determine the specific audit content.In addition to the analysis of responsibility category,it also analyzes how to define the responsibility with multiple factors.In the practical aspect,choose to implement the typical case of environmental responsibility audit of mayor Y in J city,S province,and analyze how the government environmental responsibility audit to determine the audit content and evaluation index,calculate the score and the use of audit results.Finally,it puts forward some practical suggestions on how to grasp the content of the government environmental responsibility audit,expand the scope of the audit and define the responsibility.This paper focuses on the content and responsibility of government environmental responsibility audit definition,to explain how to determine the audit content and use of audit results,and to provide a reference for the theoretical research and practical exploration of the future.