The Index System Research On Beijing Solid Waste Environmental Performance Auditing

With the rapid development of world economy,the contradiction between environment and development is increasingly highlighted.It has become a focus of problem to solve that how to make the economic development and environmental protection in harmony.The concept of environmental performance audit has been put forward in 1994,but it always in a state that the theoretical system is incomplete and the practice lags behind.With the rapid development of China's industrial economy,industrial solid waste produced corresponding also grow.There are a large number of solid waste be beneficial reused every year.It aroused our attention to resource utilization efficiency.But it has not formed a complete evaluation index system in in domestic solid waste disposal of environmental performance auditing,also not issued corresponding legal norms and audit guide.So this paper started with the influencing factors in the solid waste disposal process,and do research about building environment performance audit index system of solid waste.The main work is as follows:(1)On the environmental performance auditing evaluation index setting,break the previous models that the indexes mainly audit the compliance of public funds,but joined the environmental and social indexes,integrated them as a whole,more in line with the construction of ecological civilization and the sustainable development in our country.(2)On index weight design,uses the AHP to construct comprehensive evaluation model,According to assign different weights to the importance of the each index,thus make environmental performance audit work more scientific and effective.(3)On the index of the score,all indexes divided into two categories,qualitative and quantitative evaluation.The benchmarking evaluation method for the quantitative evaluation indicators,and the questionnaire to evaluate the qualitative indicators.Then multiplied by the weight of each index corresponds to,gather together to form the audit conclusion.(4)Finally,select a Beijing solid waste disposal project case to verify the evaluation system has been built,to guide the government environmental performance auditing work,supervise and inspect the government environmental management activities,prompting the government to not only focus on economic benefit,also focus on resources environment benefit and social benefit,to play the role of supervision and auditing in the construction of ecological civilization more effectively.Through the establishment of a set of scientific and effective evaluation index system of environmental performance audit,is not only beneficial to theenvironmental performance auditing smoothly,promote social environment supervision,improve the efficiency of resource use and make up for a lack of resources,improve the ecological environment,it will also be able to promote the functions of the government,improve financial efficiency,and saves the financial fund.