A Case Study On Soil Pollution Prevention And Control Audit In Z City

The problem of soil pollution is highly concealed and invisible.These two characteristics lead to a long latency of soil pollution and high difficulty in governance.It is often aware of the existence of the problem when it has already caused a serious impact on the environment and even the health of residents.In order to solve the problems caused by soil pollution,reasonable supervision and restoration should be online.In 2016,the State Council issued the "Soil Pollution Prevention and Control Action Plan",reflecting the government’s determination to tackle soil pollution.At the end of 2018,the "Soil Pollution Prevention and Control Law" was officially passed,clarifying the legal basis for the government to solve the problem of soil pollution.In contrast,not only soil pollution prevention audits,but most environmental audit projects started late and are still in a zero-to-one exploratory stage.Among them,the speed of establishing audit standards and audit system is far behind the speed of audit practice.Therefore,this paper selects the soil pollution prevention audit in Z city as a case,and on the basis of reading a large number of documents,attempts to analyze and summarize the audit cases,so as to provide some theoretical experience for the soil pollution prevention audit practice,and explore the establishment of corresponding soil pollution prevention audit evaluation index system.First of all,at the beginning of the article,the author introduced the corresponding research background and research significance,and at the same time combed the relevant domestic and foreign literature,and made it clear that the research methods are mainly the literature research method and the case research method.the second part is an overview and theoretical basis of soil pollution prevention auditing.It mainly introduces the concept,objectives,content and characteristics of soil pollution prevention audit.At the same time,it explains that the theoretical basis of the article is the theory of public fiduciary responsibility,the theory of national governance and Sustainable development theory.The third part is the main part of the article.It mainly explains and analyzes the pre-trial work,the implementation of audit procedures,and the audit conclusions of the soil pollution prevention audit in City Z.In the fourth part,the existing problems and causes during the auditing are put forward.The fifth part is to give the corresponding countermeasures,including establishing a soil pollution prevention audit evaluation index system,using big data to give accurate audit recommendations and conducting follow-up audits,and improving the professionalism of auditors.In general,this article is based on the status quo of soil pollution prevention and control audit,with the purpose of discovering the deficiencies and shortcomings of the current work,and proposing solutions to ultimately promote the progress and development of my country’s resource and environmental auditing.