Study On The Enterprise Environmental Performance Audit Based On Data Envelopment Analysis

The improvement of China's GDP energy consumption has been increasing constantly since Chinese economic reform.On the one hand,energy consumption provided the impetus for growth;On the other hand,it also destroys the environment.At present,China's carbon dioxide emission is in the first place around the world;our country is faced with increasingly environmental pressure whether in Energy-saving emission reduction actions around world or in the implementation of environmental policy.Therefore,our government attaches great importance to environmental issues and formulates the environmental-friendly policy.Enterprise is the major factor of the environmental effects,enterprise's internal audit department which is the main body of environmental auditing should conduct environmental performance auditing,in order to save energy,reduce energy consumption and protect the environment in the production process.Environmental performance auditing bases upon the principle of economically,efficiently,and effectively.Environmental performance auditing evaluates and analyses the behavior of the impact on the environment and makes some suggestions of improve environmental quality according to certain evaluation index system.Therefore,the establishment of environmental performance model has become the emphasis of this paper.Data Envelopment Analysis does not need to establish a fixed functional relationship,and the choice of input-output indexes is more compliant the feature of environmental performance audit.This also makes the environmental efficiency can be quantified.This paper mainly expounds the related theory,constructs the environmental performance auditing model and makes a case analysis based on this model.In the part of related theoretical content,not only describes the theory of environmental performance auditing and data envelopment analysis,but also analyses the necessity and feasibility of Data Envelopment Analysis,this is the foundation and theoretical basis of environmental performance auditing model;Secondly,the establishment of environmental performance model includes the model's construction and segment;Finally this paper selects Shanghai Fu Xing pharmaceutical(group)co.,LTD.as the target companies,evaluating its 37 member enterprise's environmental performance by conducting environmental performance auditing,finding out the main reason for the environmental performance losses,and putting corresponding improvement scheme.The innovation of this paper is that chooses the SBM model as evaluation model.SBM model can distinguish desirable-output and undesirable-output,conducting environmental performance audit through the input-desirable output – undesirable outputs model increases the accuracy of environmental performance audit results.In this paper,the internal audit department is the main body of the enterprise internal environmental performance audit.Propose the environmental efficiency scheme through the analysis of environment element.Through the above study,it's a preliminary attempt to introduce Data Envelopment Analysis into environmental performance auditing,lay the foundation for environmental performance audit study.The study of environmental performance auditing model will promote the development of environmental performance audit in China.