Research On The Problems And Countermeasures Of Resources Environmental Auditing ——A Case Study Of N City Water Resources Environmental Auditing Project

At present,after experiencing the stage of rapid economic development,China is transforming into a stage of high-quality development.However,in the process of economic development,ecological environment problems are increasingly prominent.Problems such as air pollution,water pollution,land desertification and energy consumption occur repeatedly.The disadvantages of rough development have been revealed,and this development route is undoubtedly not suitable for China's sustainable development.Protecting the natural environment,harmony between man and nature has become a consensus.The construction of ecological civilization is an everlasting topic,which has become and will become a major strategy of China for a long time.At present,although the development of resources and environment audit in China has achieved certain results,but in practical work,there are still many deficiencies.At present,resources and environment audit mainly focuses on the implementation of major policies and important projects,and the audit methods are mainly traditional special fund audit and compliance audit,and the audit standards and norms are not perfect enough.All these have a certain impact on the audit effect of resources and environment audit.It can not give full play to the role of resource and environment audit in promoting sustainable development of resource and environment.In view of this,this paper selected our country's resources and environment audit problems and countermeasures,in order to strengthen the resources and environment audit to make a certain contribution.First of all,based on the related theory and the existing research,the resources environment audit the audit elements are discussed in this paper,a clear connotation,the development form of resources and environment audit and the audit content,to the present situation of our natural resources and environment from the audit object,audit contents,audit methods and audit results and lay theoretical foundation for the later.Then,based on the resources and environment audit announcement issued by the National Audit Office and relevant information of audit institutions around the country,the status quo of China's resources and environment audit is summarized and analyzed,and the development situation and necessity of China's resources and environment audit are described.Furthermore,taking the water resources environmental audit project of N city as an example,the paper analyzes the function mechanism of resource environmental audit.The insufficiency of the role of the audit in the case area is mainly reflected in the role of revealing problems,accountability to the responsible subject,and promoting the rectification of relevant departments.It also analyzes the reasons for the insufficiency of audit function,which mainly lies in the inadequacy of audit standards,the inadequacy of audit strength on environmental benefits,the insufficiency of professionals related to resources and environment,the insufficiency of audit information disclosure,and the inadequacy of follow-up rectification.Finally,this paper puts forward some suggestions for China's resource and environment audit from the aspects of strengthening the construction of audit team,strengthening environmental performance audit,and strengthening the announcement and implementation of audit results.It is hoped to promote the development of resource and environment audit in China,so that resource and environment audit can play a better role in the construction of ecological civilization.