Study On Theory And Practice Of Enterprise's Internal Environmental Auditing In Our Country

Enterprise's internal environmental auditing which is an important constituent of the environmental auditing positively promotes enterprise's environmental protection. Under the background of "developing circulative economy, constructing the socialism harmonious society", it is very significant that the enterprise which is the biggest environmental polluter takes internal environment audit as method to improve relations with the environment.On the basis of fundamental research findings and the characteristic of enterprise's internal auditing, this article embarked from our country's actual development situation of environmental auditing and discussed the elementary theory and the practice problems of enterprise's internal environmental auditing. The research divided into five parts: The introduction briefly introduced the development of environmental auditing and the present research situation, and summarized this article's significance and content;The first part discussed the rationale and the agent of enterprise's internal environmental auditing, and produced the basis which the enterprise's internal environmental auditing produced and developed;The second part primarily constructed the definition of enterprise's internal environmental auditing, researched the goal, the basis, the hypothesis and the principle of internal environmental auditing;Combining with overseas classical environmental auditing literatures, the third and the fourth part studied the content, the method and the procedure of enterprise's internal environmental auditing which involve the practice operation;Finally, as far as our country's present situation was concerned, the article proposed the difficulties in implementing enterprise's internal environmental auditing and the corresponding countermeasures.