Research On Follow-up Audit About The Implementation Of Local Environmental Protection Policy

With the development of social economy,a series of environmental problems have become increasingly prominent,and even risen to an important factor that affects the national ecological security,restricts the sustainable development of society and threats the rights of citizens.The implementation of the new "Environmental Protection Law" in 2015 and the "Environmental Tax Law" in 2018 means that China has entered into an environmental legal situation with more stringent punishments,more clear responsibility subjects and more public participation.Local governments adjust measures to local conditions and apply a series of policies to improve environmental quality so as to play an active role in environmental protection.The implementation of environmental protection policy is a long-term process.To ensure its efficiency and effectiveness,we need credible departments to provide continuous audit,that is,the follow-up audit.As an important extension of environmental auditing,follow-up audit of local environmental protection policy can play an important role in many aspects.However,the follow-up audit about the implementation of environmental protection policy is still in the exploratory stage in our country.The audit foundation is relatively weak and its implementation path needs to be improved,so it is worth studying.As one of the local environmental protection policies,the ecological compensation policy is aimed at promoting the harmonious development between man and nature.And using the instruments of government and market to regulate the interest relations among the various ecological protection agents.The follow-up audit about the implementation of ecological compensation policy has been implemented for several years in SZ city.There has relatively mature experience worthing studying.Therefore,this article chooses the follow-up audit about the implementation of ecological compensation policy in SZ city as a typical case to carry on research.First of all,through reviewing relevant literature at home and abroad,this article illustrated the research situation of environmental audit,follow-up audit of policy andecological compensation policy,combining with the understanding of the related concepts and theories,analyzed the audit status about the implementation of local environmental protection policy,reflecting the necessity of the follow-up audit,and laying the foundation for the study.Next,the basic situation of the case is analyzed,the methods and experiences worthy admired are summed up,and the existing problems and reasons are also analyzed.Finally,according to the contents of the previous research,we put forward the measures to improve the follow-up audit of implementation of local environmental protection policy from five aspects to make the audit institutions more complete and promote the development in theory and practice:strengthening the audit team,reviewing the design of the policy in advance,getting involved the policy in the implementation,establishing the evaluation index of the effect,and the method of auditing needs innovation.