Application Research On Environmental Performance Audit In Mining City Restructure

Environmental performance audit is a hot topic in auditing field, and mining city restructure is an important subject in industry economics. In this thesis, the two problems are combined. It focuses on the significance of environmental performance audit as well as the application of evaluation indicator in the process of mining city restructure.After analysis on the background of mining city restructure and the advantage of environmental performance audit over traditional audit, the author states that both the current situation of resources exhaustion and serious environmental pollution in mining cities and advantage of environmental performance audit determine the importance of conducting environmental performance audit in the process of mining city restructure. Using environmental performance audit, secondary pollution to mining cities from new projects, which will be supervised, can be avoided; The effect of resource usage can be ensured because of emphasis on performance; Evaluation on effects of environment recovery and protection can be quantified by employing various evaluation indices in audit; Successful restructure is more likely to be guaranteed due to the fact that in-advance audit can prevent, find out and correct the problems in time.In this thesis, the situation of Jiaozuo City in Henan province, which has both successful and unsuccessful experiences in environmental recovery and protection during the process of restructure, is taken as an example. Firstly, the necessity and feasibility of applying environmental performance audit in the process of city restructure is analyzed theoretically. Then, the Ecological Efficiency Indicator, which is currently an authoritative evaluation standard over the world, is used to evaluate the results of environmental protection in Jiaozuo City from several different views. Finally, suggestions on how to apply environmental performance audit in Jiaozuo City are provided. The author suggests that, environmental fund audit should be put into environmental performance audit and implementation of law should be reinforced; Scientific environmental audit standard should be sought and applied the in practice so as to provide beneficial evidences for the persuasive evaluation of outcome; theenvironmental put-in effect and put-in/out ratio should be emphasized to achieve maximize economic and environmental Efficiency. In addition, the author points out that, much more information about audit should be published while using the Ecological Efficiency Indicator; Environment Achievement Indicator and Ecological Efficiency Indicator should be used together to avoid inconsiderate conclusions; Environment Achievement Indicator and Financial Achievement Indicator should be kept the same gauge.As a mining city in the process of restructure, Jiaozuo City is a typical case. It has successful experiences for others to follow as well as failures for others to aviod. However, many specific problems can not be solved by cities themselves. So, it needs impetus and endeavor from the national government, such as establishment of environmental performance audit standards and Environment Achievement Indicators, support of theoretical research and international communication on Environment performance audit, consideration of the result of environmental performance audit as a part of economy responsibility audit of government officials or enterprise administrators, and so on.