Research On The Optimization Of Environmental Responsibility Audit Accountability Mechanism Of S Group Of High Pollution Enterprises

In recent years,with the rapid development of China's economy,we have to face the unsustainable traditional development mode,the low level of natural resources governance,and the increasingly prominent environmental pollution problem.The main reason for these problems lies in the failure to maintain a balance between economic development and environmental protection,and to conduct a reasonable analysis of the advantages and disadvantages,which makes most people only pay attention to the economic benefits that can be directly felt at present,so as to ignore the demand for long-term economic development,and make the negative effects belong to the social and natural resources of the public.In the current situation,which obviously needs to be changed,we need enterprises,especially high pollution enterprises,to bear their own environmental responsibility,rather than simply pursue economic benefits and turn a blind eye to possible pollution problems.In order to solve this situation and bring changes to the current situation,this paper proposes to study the environmental responsibility audit accountability mechanism of high pollution enterprises.Through the study of this accountability mechanism,we hope to encourage enterprises to take the initiative to assume their social responsibility,which is conducive to high pollution enterprises to assume environmental responsibility.Therefore,the research on the optimization of the accountability mechanism of environmental responsibility audit of high pollution enterprises will help to build a beautiful China and realize the long-term economic development.As for the research methods of this paper,the research methods of literature and case analysis are used.There are two points about the innovation of this paper.One is based on the perspective of environmental science,auditing and other disciplines to analyze and explore the optimization of the accountability mechanism of environmental responsibility audit of high pollution enterprises;the other is based on the case study to analyze and solve problems from the aspects of accountability subject,accountability object,accountability scope,accountability procedure and accountability basis,which has certain logic Sex.As for the content of this paper,first of all,the specific definitions related to the accountability mechanism of environmental responsibility audit of high pollution enterprises are clarified,including the three related definitions of high pollution enterprises,environmental responsibility and environmental responsibility auditaccountability mechanism.At the same time,it introduces the theory of sustainable development,social responsibility,fiduciary responsibility,stakeholders and so on,as the theoretical basis of this study.Secondly,in order to build the theoretical framework system of the accountability mechanism of environmental responsibility audit of high pollution enterprises,this paper studies the subject,object,scope,procedure and basis of accountability.Then through the analysis of typical enterprises,we can understand the process of audit accountability of s group in detail.In order to summarize the current problems of high pollution enterprises in environmental responsibility audit accountability,this paper studies the following five aspects: the absence of accountability subject,the single accountability object,the limitation of accountability scope,the fall of accountability procedure and the imperfect basis of accountability.Finally,this paper puts forward the Optimization Countermeasures for the accountability mechanism of environmental responsibility audit of high pollution enterprises,which are as follows: first,multi-level accountability,clear accountability subject;second,clear environmental responsible person,rich accountability object;third,establish environmental evaluation system,expand the scope of accountability;fourth,cultivate professional talents,improve accountability procedures;fifth,improve legal system,clear accountability basis.It is expected that these suggestions can improve and perfect the environmental responsibility audit accountability mechanism of high pollution enterprises in many ways,promote high pollution enterprises to bear environmental responsibility,play an active role in ecological environment protection,promote the construction of ecological civilization,and build a green home.