Research On Environmental Performance Audit

Realizing economy sustainable development strategy becomes every country's common view, Environmental Performance Audit as one of environment management implements is paid close attention gradually. In the recent years, our country is in the new development stage to build an overall well-to-do society, the environment achievement having brought forward higher request, and the job to improving environmental quality has been mentioned as an agenda step by step. However, Environmental Performance Audit theory studies insufficiently, and already has a lot of defect and deficiency. Therefore, the paper's main objective is to ask the science field to use advanced abroad experience and achievement for reference, the research that providing necessary direction and the policy suggestion to our environmental management system is able to be carried out conscientiously, we look forward to making contribution to the development of our Environmental Performance Audit theory.The paper introduces the rise of Environmental Performance Audit firstly, and discusses the necessary of carrying out Environmental Performance Audit. Then, from the theory of environment responsibility angle, apply standardization research method to analyze the basic key elements of Environmental Performance Audit theory systematically, including the target, principle, criterion and environmental standard. Finally, start with the current situation of Environmental Performance Audit in our country, analyze the difficultness of development in depth currently, and carry out to analyze abroad environment audits achievement and draw lessons. Our country looks for the best point of penetration and takes necessary supporting measures to put the Environmental Performance Audit into practice.The paper is comply with macroscopic and microcosmic view, set mainly two aspect on Environmental Performance Audit, make clear the relationship of Environmental Performance Audit and Environment Audits, Performance Audit and Environmental Impact Assessment. And suit the existent defect and limitation in the current situation. According to the theory, the interrelation between the key elements points out, the government, enterprise and society will carry out environmental economic activity in the future, each of them has his strong point. The CPA will become the main force of Environmental Performance Audits. Social Environmental Performance Audits system will have many dimensions degree to get environment achievement, and will make active contribution to "Build Ecologic Civilization" development strategy in our country.