Research On Comparison And Application Of Methods Enterprise Environmental Performance Auditing

With the rapid development of our economy, environmental problems were also becoming increasingly apparent. It has become an issue of universal concern. In recent years, some researches have carried out in our country in the field of environmental performance auditing. Some scholars discussed the definition, methods, standards, and reports etc about environmental performance auditing. But researches on comparison and application of different methods on enterprise environmental performance were limited. The appropriateness of audit method's application has very important influence on the correctness of the audit conclusion. Only with the proper methods can realize the audit goal, improve the audit quality and efficiency, and reduce the risk of auditors.This thesis focus on comparison and application of methods on environmental performance auditing, research, studied gradually from abstraction to specific, from theory to practice. It first started from the basic theories of environmental performance auditing, including the concept, purpose, content, criterion, basis and standard. This set a good theoretical basis for the work experience playing behind. Then the author discussed the comparison and application of the methods on three key aspects of environmental performance auditing according to the audit working experience. Finally, it introduced the application and effect of auditing method with a complete case. It also put forward some directional and operability policy Suggestions. To a certain extent, this thesis gives some theoretical reference and technical guidance for our country's modern enterprise environmental performance auditing. It helps to urge the government, intermediary institutions and enterprises to adjust the audit working ideas from legitimacy audit to benefit audit. In practice, it asks us to constantly sum up experience, deepen the level of development, strengthen competitiveness, and continuously improve the system, in order to contribute to the effective development of performance auditing.This thesis mainly divided into five parts. The first chapter is about the background,status,purpose, meaning, contents,method and innovation points of enterprise environmental performance auditing. The second chapter is about the basic application theory of enterprise environmental performance auditing, including the concept, contents, aim, principle, standard method choice etc. The third chapter discussed the comparison and application of the methods on three key aspects of environmental performance auditing according to the audit working experience. The fourth chapter based on the investigation of the audit projects, analyzing some typical cases, discusses the fruit of enterprise environmental performance auditing. The fifth chapter gives some suggestion on enterprise environmental performance auditing.The innovation points of this thesis are:It's a novelty and reality subject. Enterprise environmental performance auditing is a new subject. The current domestic and foreign researches are most about the definition, methods, standards and reports etc of enterprise. But researches on the environmental performance auditing method selected is less. Meanwhile, with the serious and complicated environmental problems today, how to apply the correct audit methods in enterprise environmental performance auditing, has more theoretical research value and practical significance.