Application Of Government Environmental Auditing Results From The Perspective Of Cybernetics

In accordance with the overall deployment of the ecological civilization construction of the party since the 18 th National Congress of the Communist Party of China(CPC),the Audit Office has consistently placed ecological civilization construction in a prominent position in its audit work.The use of efficient audit results is the ultimate goal and key point of environmental audit.From a theoretical point of view,on the one hand,the existing theoretical research on the use of audit results has played an irreplaceable role in promoting the development of auditing practices,but there is not enough targeted application of environmental auditing results.On the other hand,the combination of audit findings with practice is strong,but no academic studies have been found that combine the findings of the audit with specific case studies.At the same time,the current academic community has also involved the application of cybernetics in auditing.From a practical point of view,in recent years,the Audit Office and local auditing agencies have actively carried out environmental audits.Although we have achieved fruitful results,there are still some problems in the use of audit results.Therefore,based on the existing theoretical research,this paper presents the characteristics of environmental auditing in the blind spots in current environmental audit theory and practice,improves the theoretical research on the use of environmental auditing results,and innovatively uses the theoretical system of cybernetics.An environmental auditing feedback system including the environmental authorities and the auditing department was constructed,and the negative feedback,positive feedback,and feed forward function that can be exerted around the use of the environmental audit results were used to guide the environmental audit results to play a more effective role.This article first starts with the background and significance of the topic selection,summarizes the theoretical research and practical experience both at home and abroad,and then elaborates the basic theory of the application of environmental audit results.Secondly,from two aspects of the application way and mode of action of the environmental audit results,it expounds the ways in which the environmental audit results can be applied.Thirdly,in conjunction with the auditing case of the central special energy fund for energy conservation and environmental protection that the author personally took part in,the existing problems in the application of environmental auditing in the current practice are analyzed.Finally,countermeasures are proposed in order to have a certain promotion value and demonstration effect in the practice.