The Construction Study On The MG Group Environmental Performance Audit Evaluation Index System Based On The AHP

Eco-Xing is civilized,eco-decline is civilized.As the homeland of mankind's survival,we should be duty-bound to protect and maintain its ecological environment is always in good,recoverable state.However,with the rapid development of modern economy,people have become more and more easy to ignore the irreversible effects of economic development on the natural environment.Unbridled exploitation of mineral resources,unrestrained waste of energy resources,blindly seeking immediate economic benefits,such as short-term behavior will appear too quick,and this bad impact will continue to accumulate until the human society has devastating consequences.As an emerging auditing branch of environmental auditing and performance auditing,environmental performance auditing has an important role to identify the management loopholes in the resource and energy waste and environmental protection,which is beneficial to the enterprises to enhance the sustainable development ability to some extent.In this paper,the method of normative research,analytic hierarchy process--comprehensive fuzzy evaluation method and case analysis method as the main research methods.Firstly,this paper introduces the research background and the significance of the research,summarizes the research actuality at home and abroad,and then discusses the concept definition of enterprise environmental performance Auditing and the correlative theory of Evaluation Index.Thirdly,we compare the status quo of environmental performance auditing in China and foreign countries,analyze the specific reasons of the differences.From the second,the selection of the analytic hierarchy process is applied to steel enterprises,especially the case object of this article MG Group Evaluation index and determine the weights of each index,Combining the relevant indexes of the specific environmental performance of MG Group,the paper makes a comprehensive evaluation of its environmental performance,based on the analysis results,and finally draws the conclusions of this paper,proposes the improvement suggestions and forecasts the future research.Through the above research,we conclude that the overall evaluation of the environmental performance of MG group is "excellent A" grade,indicating that the management andsupervision of MG group in environmental protection,resource saving and green production are reasonable and effective.The production and development modalities of MG group conform to the macro requirements and objectives of "sustainable development",but the management of some more refined indicators such as development potential,energy-saving performance and environmental governance is unsatisfactory and needs to be further improved.The MG group should pay attention to the setting of environmental management institutions,and consider the structure and mode of hierarchical structure,while strictly controlling the fund activities to improve the investment rate of environmental protection technology innovation.The improvement of this paper includes the following three points: the determination of Evaluation index and weight should be more reasonable;gradually build a wider evaluation index system of environmental performance auditing,and strengthen the research of environmental accounting and auditing theory.