Research On The Construction And Application Of Environmental Performance Audit And Evaluation System In Pharmaceutical Enterprises

The previous extensive development model not only caused serious damage to the ecosystem,thus causing a series of environmental problems,but also posed a great threat to human economy and society,which is not conducive to the high-quality and sustainable development of China’s economy.In this regard,the party and the state attach great importance to environmental pollution control,and require all auditing departments to strengthen the audit and evaluation of environmental performance in heavily polluting industries to promote the overall improvement of the environmental performance level of enterprises.However,due to the lack of theoretical and practical research on corporate environmental performance auditing,it is difficult to effectively carry out environmental performance auditing in various industries.The pharmaceutical industry is a relatively rapid development of China’s health industry,sunrise industry,its benign development provides an important guarantee for the health of the people,but the pharmaceutical industry is a typical heavy pollution industry,its high energy consumption,high emissions,high pollution production characteristics to natural resources and ecological environment have brought serious impact,therefore,it is urgent to carry out environmental performance audit practice for the pharmaceutical industry.However,China has not yet formed a complete set of environmental performance audit and evaluation system and evaluation standards for the pharmaceutical industry.Based on this,this paper hopes to exploratorily construct a set of environmental performance audit evaluation system suitable for China’s pharmaceutical industry,and then determine the audit evaluation standards,and apply the evaluation system to specific cases to test its rationality and operability,and also contribute to promoting the green,low-carbon,sustainable and high-quality development of China’s pharmaceutical industry.Firstly,this paper reviews the domestic and foreign literature in detail from the three levels of environmental performance audit related theories,evaluation indicators and evaluation systems,and on this basis,the theory of sustainable development and other related theories is used as the theoretical basis for the construction of environmental performance audit evaluation system for pharmaceutical enterprises.Secondly,this paper analyzes the development of China’s pharmaceutical industry,environmental pollution status,environmental performance audit status and existing problems.Next,based on the PSR model,according to the principle of index selection,with reference to the basis of index selection,and combined with the characteristics of pollutant emissions in the pharmaceutical industry,a total of 25 specific evaluation indicators are selected from the three dimensions of pressure,state and response,and the index weight measurement is calculated by using the analytic hierarchy method,and the data of the importance degree of each index is obtained by issuing questionnaires to environmental performance audit experts,experts from government environmental protection agencies,firm auditors and environmental management personnel of pharmaceutical enterprises.The environmental superior value model was selected as a comprehensive evaluation method.Then,this paper applies the established environmental performance audit and evaluation system of pharmaceutical enterprises,tries to conduct a case analysis of CR Sanjiu enterprises,conducts an objective and comprehensive evaluation of the environmental management of the enterprises,calculates the environmental advantages,analyzes the evaluation results,draws audit conclusions,and puts forward suggestions for improvement in the existing problems in its environmental management.Finally,in order to ensure that the environmental performance audit and evaluation system of pharmaceutical enterprises constructed in this paper can be effectively applied in the same industry,this paper puts forward several targeted suggestions.