Research On Enterprise Eco-Performance Audit

With the continued advancement of global economy, the ecological environment has become a major issue confronted in the contemporary society and is a severe challenge among countries around the world. Contemporary enterprises, as an important part of social activities, should form ecological ideology and maintain the competitive edge in the market. An ecological performance audit, a significant category in audit, is an effective methodology to maintain a sustainable development and competitiveness. With increasingly severe ecological environment, stringent environmental regulations, customers’ trust in ecological products and eco-economic integration, relation between ecological performance and economic performance has been gradually enhanced. However, traditional accounting and auditing, emphasizing in financial performance, could not meet the expectations of evaluating the ecosystem performance among enterprises, government, customers, investors and other stakeholders and would lead to a gap between ecosystem performance and financial performance. Combining those performances perfectly, ecological performance is brought out.For enterprises, ecological performance auditing is a practical issue:compared with other enterprises, a company showing a better ecological performance show if integrated ecological performance can be represented in earnings per share or other performance indicators. Ecological performance auditing shows if ecological performance indicators in enterprises can reflect factual business operating and business performance can be superior to other company that has no ecological audit. By usage of statistics from the social reliability report of company, environmental report, and methodology of ecological indicators recommended by the UN accounting and criteria, thesis represents a lineal model of ecological performance indicators and stock profit ratio, from which the result of ecological performance demonstrated by ecological performance indicators can be represented by combinations of lineal regression and comparison analysis. Comparing with companies exposing better ecological indicators with the ones exposing inferior ecological indicators, investors always think the companies with better ecological indicators have a low investment risk, which means that investors request a low return from companies that have higher value and exposes that those companies with better ecological indicators imply an ideology of ecological production to investors and customers, making investors faithful to business operation. Through a series of evaluation and prove of ecological indicators, ecological performance audit is beneficial to an ecological business in enterprises, promote a sustainable development, and provide enterprises with guidance and suggestions regarding to ecological business.