Application Research Of Environmental Performance Evaluation System Audits In The Thermal Power Industry

The increasingly serious environmental problems have a direct threat to human survival and development. It accelerates the people’s environmental consciousness. Relying solely on the traditional financial and compliance audits of environmental management has been unable to meet demand. And with the economy, efficiency, effectiveness, both environmental audit of environmental performance will become the inevitable trend of development. National Audit Office "audit development plan 2008-2012" presented:To focus on building a resource environmental audit model and environmental performance audit evaluation system in line with China’s national conditions. Thermal power industry both support and promote Socio-economic development of the most important basic manufacturing industries, but also the energy consumption and pollution emitters. In the context of the environment to build a resource-saving and environment-friendly society, China’s thermal power industry of energy conservation and sustainable development of green environmental performance evaluation system audit study has important theoretical and practical value.Firstly, in the basis of systematic review and summarize domestic and international environmental performance evaluation system audit, from the theory of environmental performance evaluation system audit departure, briefly introduces the basic theory and the development dimension of significance to this article, focuses on the meaning and relationship of environmental performance evaluation system audit. Then, relying on systems theory, cost-benefit theory, the theory of economic externalities and environmental resources value theory, papers were analyzed from the following three aspects necessity:the development status of thermal power industry, the promotion of social and economic effects, the lack of theoretical research. A brief analysis of its feasibility from the following four aspects:policies and regulations, public opinion atmosphere, realistic practice and theoretical research. Through access to a large literature, for the status of thermal power industry, from several elements of corporate environmental performance evaluation system started auditing system summed up its presence in the thermal power industry application limitations:Lack of uniform evaluation criteria, without a complete evaluation index system, evaluation methods practicality is not strong, the overall quality is not high audit staff and lack of configuration audit resources, thus combining the basic theory of the causes of its above-depth analysis and summary. Next, in view of the characteristics of the thermal power industry, after determining the elements of its environmental performance audit evaluation system, the paper proposes construction of the thermal power industry principles audit evaluation of environmental performance indicators. According to the principles, introduces of the "Balanced Scorecard" concept, design and analysis of its evaluation system, and establish of hierarchical fuzzy comprehensive evaluation model. Finally, the paper selects X thermal power plants and specific analysis, to detail feasibility evaluation system description of environmental performance audit, and integrate approach to the use of fuzzy AHP evaluation model.Through the use of environmental performance evaluation system audit research in the thermal power industry, try to build an environment performance evaluation system audit suitable for thermal power enterprise, in particular, try to build the evaluation index system. In order to better guide the thermal power industry environmental performance audit work smoothly, achieve coordinated economic, social and environmental benefits.