Research On Enterprise Environmental Auditing

In recent years,the environmental problems in our country are becoming more and more serious.Economic development is accompanied by gradual deterioration of the environmental conditions.In the "13th Five-Year Plan",the Party Central Committee proposed to improve the ecological environment and adhere to the concept of a green development path.As the main body of the market,enterprises are both users of natural resources and producers of environmental pollution.The daily production and operation activities of enterprises are the main sources of environmental pollution.Therefore,enterprises should fulfill their social responsibilities of reducing pollution and restoring the ecological environment.In this paper,the audit content of corporate environmental audit as the research object,divided into four parts:environmental compliance audit,environmental finance audit,environmental performance audit and environmental management system audit.Taking Kelun industry group as a specific case,Audit content of the implementation of an in-depth analysis,put forward the existing problems and give the corresponding optimization program.The research method is mainly based on normative research,supplemented by case analysis.Based on the existing theory,the theory is linked with reality,and the existing problems in the process of enterprise environmental auditing are analyzed.This article is divided into four parts.The first part is to sort out the relevant literature both at home and abroad.Combining the theories of sustainable development,risk management,stakeholders and fiduciary economic responsibility,the theoretical basis for the implementation of enterprise environmental auditing is determined.The second part is to analyze the status quo of the development of enterprise environmental auditing in our country from four aspects:environmental compliance auditing,environmental financial auditing,environmental performance auditing and environmental management auditing,summarizing the current situation of enter:prise environmental auditing The implementation of the problems in the process,and explain the reasons for the production of these problems.In the third part,based on the previous research,taking Kelun industry group as the main case,the author conducts a more thorough and comprehensive study on the actual situation of Kelun environmental audit from the four aspects of the enterprise environmental audit,concludes its shortcomings.In the forth part,I put forward some concrete suggestions to solve the pervasive and prominent problems in enterprise environmental auditing,and set up the behavior and motivation of environmental finance audit by increasing the environmental compliance audits evaluation mechanism to enhance the effectiveness of environmental performance audit evaluation,the establishment of a complete environmental management system audit system to improve the lack of corporate environmental audit,with a view to promoting the development of corporate environmental audit in China.