Study On The Evaluation Index System Of Environmental Performance Audit For The Industry Near Sea Based On The PSR Framework

Environmental deterioration has become one of the three major problems at thepresent stage of society, which brings endless issues and seriously impacts thesustainable development of economy and society. Therefore, environmentalmanagement activities is crucial to achieve harmonious coexistence of nature,economy and society, and environmental performance audit as one of the main meansof environmental supervision and management has been paid close attention togradually, so the study of its specific evaluation indicators is becoming more andmore urgent.With the rapid development of economy and society, the demand for naturalresources is expanding day by day, but the land space and resources are limited, andthe available land resources for human are increasingly exhausted as the globalpopulation expanding. In this grim background, people put eyes on the sea which isthe origin of life, begin to explore its vast resources to replace land resources, andfocus on the development of marine economy. However, with the continuousdevelopment of the marine economy, the industry near sea is rising rapidly andgathers to coastal areas gradually. Not only the unreasonable development of marineresources but also the production that these industries made has a serious impact onthe marine environment, which make the problem of marine environment pollutionand ecological damage more serious. Because the ocean is the last space for humanuse, people should pay attention to the marine environment protection when exploreand develop marine. Therefore, they should focus on the measures and their results inthe aspect of utilization of marine resources and protection of marine environment,strengthen the supervision and management of internal environmental performance,design evaluation indicators for environmental performance audit, evaluate theirperformance objectively, and put forward effective suggestions, so as to improve theincreasingly aggravated situation of marine pollution and ecological destruction, andfinally realize the goal of harmonious and sustainable development of marineeconomy.The existing theories are usually focusing on the environmental performanceaudit of enterprises on common sense, but less discussion is made on the audit that related to the protection of the marine environment, especially on the systematicdesign of evaluation index system for environmental performance audit which isapplied to the industry near sea. According to this, this paper based on the theoriesand achievements relative to this area at domestic and overseas, combined withspecific conditions of the rapid development of marine economy and the industry nearsea, makes normative study on evaluation index system for the audit of environmentalperformance applied to this kind of enterprise. This paper uses the theory ofsustainable development, theory of circular economy, theory of principal-agent andtheory of economic externalities as the theoretical basis to do research. The author hasan idea to introduce PSR framework to the study on the evaluation index system forthe audit of environmental performance, and then designs valuation indicators from“Pressure–State–Response”, put forward the environmental performance audit indexsystem applied to this kind of enterprise; then determine the weights of indicators andcarries on comprehensive evaluation using the analytic hierarchy process and fuzzycomprehensive evaluation method; finally this article uses case analysis to describethe feasibility of evaluation index system and the method of comprehensiveevaluation in detailed, hopping to enlighten the development to the environmentalperformance auditing theory and the practice.