Ten Years of Review of Environmental Auditing Research in China:Track,Problems and Prospect
Huang Shou-chang · Chinese Journal of Population Resources and Environment · 2011
Resources and environmental auditing,which of six types audit,suggested by 'Program for 2008 to 2012 Regarding the Development of Audit Work' by National Audit Office,promulgation of 'Opinion on Strengthening Resources and Environment Audit' in September 2009,will greatly promote China's environmental audit theory and practice.In order to future study of environmental audit,it is necessary to systematically summarize trajectory,and to explore the rules and problems of China's environmental audit theory and practice.by means of 689 pieces of sample literature on environmental auditing published in 1999-2009,described systematically china's environmental auditing research trajectory of publishing time series,types of periodicals,research content,research methods,driving force,academic influence,cultivation of research-oriented talents,this paper discovered problems existing in china's environmental auditing research,such as lower level,unbalanced research fields,and unilateral study views.Future environmental auditing study should more closely focus on global environmental issues and the latest international environmental accounting practices,the diversity of research perspective should be advocated,via integrating academic strength of ecology,environmental science,accounting and auditing,non-governmental environmental audit,authentication functions of environmental audit,and ecological performance auditing should be stressed.