The Research Of Energy Saving And Emission Reduction Performance Internal Auditing Of Fengsteel Corporation

Since the last century,the rapid development of modern industrial society not only creates material wealth for human beings,but also deteriorates the earth's environmental.Increasingly serious environmental problems have attracted world attention.The government increases the environmental protection investment and takes a series of energy saving and emission reducing measures.The government and the mass media are finding the reasons for environmental deterioration.Lastly,focusing on the high energy consumption and high emission resource intensive industries,and steel industry is the primary reason.Facing with the cold winter of global steel industry,we must adjust the direction,obey the rules,surpass the rules,reply actively,merger and combination,eliminate backward production capacity,adjust the structures,transformation and upgrading,seeks the development of differentiation.According to "The People's Republic of China Environmental Protection Law "(commonly known as the new environmental law)and other laws and regulations,takes corresponding social responsibility and completes energy saving and emission reduction tasks.In this context,energy-saving emission reduction work has become one of the contents of performance inspection.As a judging and supervising tool,performance auditing of the energy-saving emission reduction has gradually become a new direction of environmental audit development.However,the energy-saving emission reduction of our country checks the special funds from the government level and lacks of systematic research from the enterprise level.There is no enterprise to carry out energy-saving emission reduction special internal audit work.This paper researches on energy saving and emission reduction performance auditing from the aspects of the concept,characteristic,route and content.Combines with the present situation of auditing and the ways of audit supervision for Fengsteel Corporation,takes into account the production and management of the enterprise,sets a series of performance evaluation indicators,describes the significance of the indicators,analyzes the main problems and causes.At the end of the paper,puts forward suggestion to the present situation of audit supervision,provides decision-making basis for managers and promote enterprise development.