Research On Method Of Environmental Performance Audit

With the rapid development of China's economy and society, haze, soil pollution, water pollution and other terms can be heard frequently and become a hot topic.The topic heat reflects the people's urgent desire for a better environment in a certain extent.It relates to the vital interests of the people and the future of society foundation. Great environment includes the infinite unknown including human.Governance environment and protect homes become wish of more people.It is no doubt that strong protection measures need various efforts. It is a foundation to develop powerful system and the supervision is the key.It needs not only pay attention to the effect, but also efficiency.Only with the economy, efficiency and effective--ness,it can be a sustainable development. Environmental performance audit came into being under this background and developed continuously.This paper takes method of environmental performance audit as the research object.Firstly,discuss the research background, significance, trend at home and abroad, concepts, audit objectives and audit content to lay the foundation; secondly, contrast Chinese and foreign audit environment characteristic to study the selection and application of method in different environment with finding experience and seeking sympathy;thirdly,analyse the traditional and modern auditing methods to summarize problems and trend from general to the whole process;finally, through the analysis of theory, auditing methods in foreign countries,traditional and modern methods, this paper improved the environment value model into the practice of environmental performance audit in order to solve the problems existing and the improved environment value model has been applied in the case to illustrate the correctness and operability.Environmental performance audit is the main way of monitoring, verification and evaluating the accountability of environmental responsibility.Environmental management is a kind of important means. Researching on the method not only can enrich the theoretical system of environmental performance audit, but also for the practice of environmental perfor--mance audit to provide technical support, lock focus of the audit, give full play to the audit in supervision, appraisal and evaluation for meeting the demand of audit work. Therefore, the research has important theoretical value and practical significance in environmental performance audit method.