Exploration Of Conducting Enterprise Environmental Performance Auditing-

With the rapid economic development,environmental issues have emerged along with economic problems.Environmental pollution is a hot topic that affects people's livelihood in recent years.It has negatively affected people's health,social stability and sustainable economic development.Faced with this grim situation requires the joint efforts of various sectors of society,so environmental audit came into being.In various types of environmental audits conducted by various countries,environmental performance auditing has gradually occupied the mainstream.Nowadays,developed countries have made environmental performance auditing one of the important means for evaluating and improving the effectiveness of environmental management.Because environmental pollution is mainly caused by the production activities of enterprises,the audit of environmental performance should mainly focus on the development of enterprises.At present,China's research on corporate environmental performance audit mainly focuses on the theoretical level of the subject,concept,content,and criteria.There are few cases of applying environmental performance auditing to the case.Therefore,the purpose of this paper is to use the case study method based on the relevant theoretical basis to explore the environmental performance audit of the company based on the perspective of the CPA.In the inquiry process,the reasons why the CPA did not carry out the environmental performance audit were found,and the necessity of the CPA to carry out the environmental performance audit was summarized.Finally,an example of the effective paradigm for conducting the environmental performance audit of the company was put forward in the case of M Paper.Based on the above research,this paper draws the following conclusions:(1)Environmental performance auditing is an indispensable part of modern auditing.China should start its environmental performance audit as soon as possible,and CPAs must play a significant role in the process of implementation.(2)Put forward an effective paradigm for conducting environmental performance audits of enterprises.Based on the ISO 14031 guidelines for environmental performance assessment,the characteristics of the paper industry,and the study of the case M paper industry,the audit implementation phase of the design of the company's environmental performance audit procedures constructed an environmental performance audit evaluation standard system,which suitable for the paper industry's.The construction of this system has become the core of the environmental performance auditing process.(3)Implemented an environmental performance audit for M Paper in 2016.It was concluded that the overall environmental performance of M Paper was outstanding,good,qualified,and unqualified,and then proposed a rectification proposal and issued an environment performance audit report.In summary,the above research not only enriches the theory of environmental performance auditing,but also proposes an environmental performance audit paradigm that can provide practical guidance for the paper industry to implement environmental performance audits,and promote China's environmental performance audit as soon as possible so that the paper industry can increase the efficiency of environmental management activities and reduce the degree of environmental pollution.