On The Research Of Internal Environmental Audit Of Enterprises

With the rapid development of industry civilization, population is increasing largely, natural resources are consumed and polluted constantly, environmental deterioration and the strategy of social sustainable development make enterprises pay high attention to the protection of environment and the internal sustainable development. At the same time, green management of enterprises asks that modern enterprises not only establish theirs environment organizations and personnel, but also take active measures to implement environmental audit. The internal environmental audit of enterprises plays an important part in the running of environmental management system. So the research objective of this article aims at the internal environmental audit of enterprises (including companies), on the basis of summarizing the theory research outcome and practical experiences of implementing environmental audit that china and west countries have accumulated. The article raises the model of audit operation and relevant measures in order to hold theory help for enterprises to strengthen environmental management and operate environmental audit.Firstly, the article points out the necessity, flexibility and features on the internal audit of enterprises , then introduces and analyzes the advantages and disadvantages about the model of operation of environmental audit in the existence, and raises the factors included , and defines every factor of environmental financial, lawful and performance audit in accordance of the content in order to build a integrated model of environmental audit. At last,, the article analyzes some revelent problems.The research of environmental audit is established on the basis of the science of environment, management, environmental management, economics, audit and etc. Environmental audit is an important part of environmental management system. The article classifies environmental audit into financial, lawful and performance audit, and analyzes and formulates the concrete model of operation of the three environmental audit from seven parts, including environmental audit body, content, objective, criteria, process, method and report. At last the article analyzes the obstacles, difficulties, positions and other relevant problems during the implementation of environmental audit. Such are the innovations of the article.