Research On The Construction Of Environmental Performance Audit Evaluation Index

With the increasing environmental problems in our country,the issue of environmental protection has become the focus of attention of all countries in the world.In China's economic development has made great achievements,the people's living standards improved steadily at the same time,long-term extensive economic development model brought about by the environmental problems have become increasingly prominent.In this context,the environmental audit conforms to the needs of the public subjects in society.Environmental audit as an important part of audit,is the mainstream of future audit content development.Environmental audit includes three aspects: environmental financial audit,environmental compliance audit and environmental performance audit,among which environmental performance audit has become an important means to supervise environmental management activities.The construction of the environmental performance audit evaluation system has a crucial role to further deepen the environmental performance audit.Scientific and reasonable environmental performance evaluation can provide comprehensive,objective and detailed information to the stakeholders,but also to the environmental management activities to provide some guidance to carry out environmental audit evaluation research,a profound understanding of the environmental protection of civilization,the development of environmental audit theory and environmental audit practice to promote the role.China's environmental performance audit started late,especially for the environmental performance audit evaluation system construction research has not yet formed a unified understanding,scientific and perfect environmental performance audit evaluation index system has not yet established.This has given many operational problems to analyze the completion of the environmental management performance of the audited object and make basic evaluation of its environmental management performance,which restricts the progress of the theory and practice of environmental performance audit.Therefore,it is of great practical significance to study the construction of the environmental performance audit evaluation system for the effective environmental audit,improve the efficiency of environmental management,promote the construction of ecological civilization,carry out the spirit of the 18 th Party Congress and realize the sustainable development of the Chinese nation.First of all,this paper intercepts the relevant data of environmental performanceof 30 provinces,municipalities and autonomous regions in China from 2011 to 2014,and selects 18 indicators by referring to the existing research results,and deduces the embryonic form of environmental performance audit evaluation system according to theoretical deduction.Secondly,the index is substituted into the empirical research process,and six unrelated first-level indexes are obtained by factor analysis.According to the empirical research results,the index system is revised to form a group of six first-level indicators.The following indicators contain several secondary indicators,each of which corresponds to an evaluation index of the environmental performance audit evaluation index system.And finally apply and test the evaluation system of environmental performance audit.In this paper,Beijing,which needs to be improved in environmental management performance,is selected as the object of study,and the environmental monitoring data of the previous year published in 2016 is substituted into the index system to achieve the evaluation of environmental management performance in Beijing.Evaluation of the perspective of the proposed recommendations to improve.In this paper,how to correctly use the environmental performance audit evaluation system,how to ensure and maximize the function of the index evaluation system to elaborate,pointed out the direction of further research.