The Research On Environmental Audit Evaluation For Coal Enterprises In The View Of Circular Economy

Along with the resource and environmental problems have become increasingly prominent, circular economy become the inevitable choice for the harmonious development of society. Circular economy is the vector for concept of sustainable development in the economic field, the 3R principle of it is the effective new ways to increase economic efficiency. The structure of coal enterprises because of their technological features is particularly suitable for the use of circular economy. Under the influence of economic development strategy, macro-environment and micro-environmental changes have taken place in environmental audit valuation of coal enterprises, and the contents of the evaluation system elements has also gained a new connotation consequently. However, the environmental audit evaluation system has not been established, existing but not the complete indicators of environmental audit evaluation has not systematically reflect the requirements of circular economy, therefore, it is necessary to introduced the principle of circular economy into the environmental audit evaluation for coal enterprises systematically, and construct the environment audit evaluation system of coal enterprises which based on theory of circular economy.In this paper, mainly based on analysis of the circular economy theory and environmental audit theory, author attempts to build a comprehensive environmental audit evaluation system in the view of the Circular Economy. The main research content is divided into six parts: the first chapter described the background and significance of research on evaluation of environmental audit which based on circular economy during the current situation, conduct in-depth, systematic study on domestic and foreign-related literature, and proposed a research idea of construct the environmental audit evaluation system in the view of circular economy, which based on summing up the views of experts and scholars at home and abroad. The second chapter discuss that the environmental audit evaluation for coal enterprises in the view of circular economy from the necessity and feasibility two angles. The third chapter starts from the relevant theory of circular economy and environmental audit evaluation, on the basis of clarifies the relevant concepts and relationships, analysis and outlines the elements of environmental audit evaluation, and formed an evaluation system finally. The forth chapter on the basis of research on environmental audit evaluation system, combined the theory of circular economy and the actual situation of coal enterprises, analysis and to build up a complete environmental audit evaluation index system. The fifth chapter uses the evaluation methodology combination with mathematics and statistics to determine the evaluation index weights and comprehensive evaluation model, and to obtain the final comprehensive evaluation findings. The last sixth chapter makes a summary of full text and look forward to the further research.