Business Environment Audit Supervision Function And Its Implementation Measures

The current environmental problem has become a worldwide problem.Serious water pollution threatens the survival and development of mankind.Because the current theoretical structure of environmental auditing cannot solve the complex environmental problems of the current era,in order to meet the requirements of sustainable development of the ecological environment,this paper reviews the domestic and foreign literature on the theoretical structure of environmental auditing and the positioning and implementation path of its supervision function.Crowdsourcing theory and contract theory,etc.,construct a new enterprise environmental audit theory structure based on the analysis of the existing theoretical structure of environmental auditing.Since corporate resources have multiple attributes,enterprises are no longer a single economic contract.The joining of environmental contracts and social contracts makes the three companies jointly push the company to become a super contract with comprehensive functions.In order to make up for the incompetence of the ultra-contract and clarify the environmental issues,this paper will construct a new theoretical framework for corporate environmental auditing,reconstruct the body of environmental audits,broaden the scope of environmental audits,and focus on the positioning of environmental audits and their implementation path.Analyze in order to promote the improvement of the theoretical structure of environmental audit and achieve sustainable economic and social development.In this paper,the case of the copper-acid water leakage accident in Zijin Mining was used as a case to verify the theoretical structure of the new company’s environmental auditing and to carry out an in-depth analysis of the supervision function positioning and implementation path,indicating that it has an important role in solving environmental problems.Finally,it summarizes and prospects the newly established theory of corporate environmental auditing.