Research On Enterprise's Internal Environmental Performance Auditing

As an important part of internal environmental auditing, enterprise's internal environmental performance auditing is an effective means of make enterprises realize sustainable development and circulation economy. In developed countries, internal environmental auditing has developed to the stage that performance auditing is the same important as coincident auditing. But in our country, theory and practice of internal environmental performance auditing have still in the preliminary stage. On the basis of fundamental research findings and the characteristic of enterprise's internal auditing, this article researched the elementary theory of enterprise's internal environmental performance auditing, such as the rational, the definition, the goal, the hypothesis and the principle, etc. Besides, this article discussed the method, the procedure and the report of enterprise's internal environmental performance auditing which involve the practice problems. And this professional research has theory prospectivity and practical necessity.