A Study On Internal Environmental Performance Auditing

Industry has brought unprecedented prosperity to the human being, at the same time, it caused a lot of environmental problems. Fortunately, we have realized the traditional economy development model was unreasonable. Now, people have recognized the only correct choice was sustainable development and circulative economy. With the establishment of the act of protecting environment and the environmental deterioration which industry brings, enterprises face more and more risk that come from environment. As one way to check the economical responsibility which enterprise should undertake, auditing also could play an important role in resolving environmental problems.At the present, internal environmental auditing has applied to advanced management in many foreign companies. But in our country, internal environmental auditing is far dropped behind foreign country. The application of internal environmental auditing only concentrated the environmental coincident auditing; the environmental financial auditing and the environmental performance auditing still haven't been concerned. But in abroad, internal environmental auditing has developed to the stage that the environmental performance auditing was the same important as the environmental coincident auditing, and it would be more and more important. So, the research of internal environmental performance auditing has been theoretical and practical.The paper includes six chapters:The first chapter is the introduction of research background .The second chapter is discussing the definition and the need of unfolding environmental performance auditing in enterprises.The third chapter and the forth chapter are the body of paper. In the third chapter, I have stated the contents of environmental auditing performance and the special audit method in details. The forth chapter is probing into environmental performance index.In the fifth chapter,I introduced the program of our country to carry out environmental auditing.The last chapter is discussing the problems and the solve strategy to carry out environmental auditing.