Research On Environmental Performance Auditing

Environmental management begins with the appearing of environmental problem. Environmental performance auditing is an important part and the future of environmental auditing, which is an organic element. Though our government and society have paid more attention to the environmental performance auditing and many auditing projects have been done abroad, the research on environmental performance auditing has still in the preliminary stage, because the research is neither systematic nor deep. In order to develop the theory of environmental performance auditing and make a full use of the theory on practice, we have written the paper.We have studied many elements of environmental performance auditing in this paper on the basis of others' research. Our goal is to make the theory more systematic and more useful for the practice. There are four parts in the paper except for the preface. The main contents of each part are as follows:Part one, the summarization of the research of environmental performance auditing. It is very useful not only for the practice, but also for the theory development to research the environment performance auditing. After the analysis of the necessity of the research of environment performance auditing, we have summarize the mainachievements of others' research on this field and made some comments on the achievements. We points out that, the present research is neither deep enough nor systematic, though there are some achievements in it. In the end of this part, the research road of this paper is given.Part two, research on the basic theory of environmental performance auditing. Environmental performance auditing is a special auditing control in order to make sure that the environmental performance accountability is carried out fully and effectively, which is done by the government auditing office, internal auditing organization or social auditing agency through checking and analyzing the condition and potential potentiality of the environmental performance accountability and comparing with certain criterion. The key words are environmental performance accountability in the definition, which is the central concept in the theory of environmental performance auditing. On the basis of understanding deeply the environmental performance auditing, we have analyzing many basic problems of environmental performance auditing, such as definition, cause, objective, object, contents, principles, etc.Part three, research on the practical theory of environmental performance auditing. The standard of environmental performance auditing is one part of the standard of environmental auditing, which guide the auditor in the implement and report process. The program and means of environmental performance auditing are similar with that ofcommon performance auditing, though there is somewhat special things. We have analyzed the special requirements of reporting of environmental performance auditing in the end of this part.Part four, other subjects of environmental performance auditing. Though the future of environmental performance auditing is promising, there are four kinds of difficulties in developing it in our country, and we should find our advantages and make good use of them. We also analyze some other subjects about the research of environmental performance auditing.