Construction Of Corporate Environmental Performance Evaluation System Audit

The rapid development of economy bring great improvement to people’s lives. Because the importance of the environment is not valued by human, such problems as environmental pollution, resource depletion appear constantly. The improvement of environment issue and realizations of the ecological balance, promotion of the sustainable development of social economy, has become an urgent concern for human beings. In western developed countries, environmental performance auditing is gradually considered by more and more scholars and organization as an important means of environmental management. In our country, the environmental performance auditing research starts relatively late, and the study of theory and practice aspects are relatively imperfect. Enterprise of environmental performance audit can not be carried out smoothly and effectively.In this article, through reading related literature both at home and abroad, expounds the construction of environmental performance audit evaluation index of theoretical basis for the sustainable development theory, ecological economic theory, economic externality theory, the cost-benefit theory, and relevant content analysis of the environmental performance auditing. From pollution to the environment influence of iron and steel industry, paper industry and the coal industry in the three major industries, this article selects the Wuhan iron and steel co., LTD., Shandong co., LTD. and the sun to aerial remote sensing bureau of China coal co., LTD. In 2011-2013 for three years in terms of environmental performance disclosure of some indicators for horizontal and vertical contrast analysis. According to the status quo, Point out that the current enterprises use some of the problems existing in the evaluation index, such as not enough attention on environmental indicators, the disclosure index narrow perspective, lack of systemic index system. The main cause of these problems is the lack of cost-benefit consciousness, not really realize the sustainable development connotation, no unified technical standards. On the basis of the above discussed and the principles of related, from the economic and environmental benefits, social benefits, we can build a suitable evaluation index system of enterprise environmental performance audit in our country. Finally combined with fuzzy comprehensive evaluation model of environmental performance audit of angang steel co., LTD., demonstrates the feasibility of the designed index...