Research On The Efficiency Of Enterprise Environment Performance Audit Based On SBM Model

As we all know,in recent years,environmental governance is a focal point in the process of environmental governance,although the government and business are put into a large number of material and financial resources,but environmental issues have been slow to get a good change.it makes us have to reflect on the efficiency and effectiveness of government and business in environmental management.In order to study this problem,as the internationally recognized important environmental performance management tool—environmental audit,into people's attention vision.while responsibility for the implementation of audit institutions and auditors are also attracting attention.Abroad to study environmental performance audit has been a foundation,although we started late,However,research on environmental performance and environmental performance audit are constantly in-depth.This paper puts the focused on the efficiency of the environmental performance audit,the efficiency of environmental performance audit research mainly relies on the performance audit theory and environmental efficiency evaluation methods.So we start from these two points to find a breakthrough to study the efficiency of the environmental performance audit.On one hand,we study the efficiency based on the performance audit.Measure the efficiency by using the traditional DEA model,The environmental performance audit is to add environmental factors on the basis of the performance audit.This is the inevitable emergence of undesirable output,production efficiency and undesirable output showing an inverse relationship.This is not consistent with the basic assumptions of traditional DEA model-"with a minimum investment to get as much output.Therefore,the traditional DEA model can not effectively solve the problem of undesirable output;On the other hand,due to the efficiency of the environmental performance audit with environmental efficiency evaluation essentially the nature of the contents of the same.We will learn from the environmental efficiency evaluation method to use the SBM model(modified DEA model)estimated environmental efficiency,further environmental performance audit efficiency were studied.This paper chose to have a key role in national economic development,steel companies as the research object,using SBM model estimates the 2009-2013 five-year environmental efficiency among business situation and were analyzed using the Malmquist index changes in the efficiency of enterprises,according to the calculation results and auditing standards of environmental performance,the following conclusions1?in the 12 listed steel companies,the highest of environmental efficiency is Hangzhou Iron and Steel shares,In 2009 and 2013 has been at the forefront of surface efficiency.Hebei Iron and ranked lowest in 12 companies,Although its environmental efficiency are growing every year,but growth is slow and the gap with other companies is large.2?by contrast without undesirable output and undesirable outputs contain environmental efficiency,we can find,in recent years the environmental efficiency of enterprises showed a slow growth trend,This shows that all businesses are more concerned about the environment,but in 2012-2013 in both there are different degrees of decline,and contains undesirable environmental efficiency of output fell even more sharply,indicating undesirable output has a crucial impact on the efficiency of enterprises.3?in which Malmquist index analysis,technical efficiency and technological progress of Shougang shares were greater than 1,indicating that the company in the management and technical aspects are in progress,there are obvious gaps between shougang shares and jiugang hongxing,because its technical efficiency and technological progress are less than 1,and the five-year average of efficiency change is only 0.44,and the overall efficiency is decreased.4?Modify the SBM model,then apply to the study of the efficiency of environmental performance audit,It is not only quantitative methods to solve the environmental performance auditing efficiency issues,but also a good deal of the environment undesirable output.It provides a new way of thinking for the future study of the efficiency of environmental performance audits.