Research On The Circular Economy Auditing Based On The Value Chain In Coal Enterprise

The "13th Five-Year Plan" clearly puts forward the five development concepts of innovation, coordination, green, open and shared, and further defines the strategic position of ecological civilization construction in the "five in one" of Chinese characteristics. "13th Five-Year Plan" attaches great importance to the construction of ecological civilization , and proposes the overall improvement in the quality of the ecological environment. The plan supports green cleaner production , promote the traditional manufacturing to green transformation, improve efficiency of energy and resource development and utilization, control consumption of energy and resource, reduce the total emissions of major pollutants in production area. The plan promotes the establishment of green low-carbon cycle development of industrial system, and encourages enterprises to upgrade technology and equipment. The increasing overall pressure of resources,energy and environmental protection brings serious challenges to sustainable development.Due to high consumption and high emissions, Coal enterprises, as the basis for economic development of enterprises, become the focus of the implementation of circular economy. It is necessary for coal enterprises , achieving sustainable development , to change the development model, which requires to monitor, review and evaluate the implementation of circular economy,and circular economy auditing is an important tool, and it is of great significance to study the circular economy auditing of coal enterprises.After reading a large number of related literature, I found the lack of existing research on circular economy auditand view it as a breakthrough in this study. In order to study the circular economy auditing, I have studied the relevant theories, including sustainable development theory,circular economy theory , economic externality theory , value chain management theory and auditing theory. With a solid theoretical basis,after analyzing of China's coal enterprises' problems of circular economy auditing, I think this study is necessary and feasible. In order to solve this problem,I constructed the system of circular economy auditing based on value chain, including define the connotation, clear specific auditing factor system, determine auditing foundation system to guide audit, nail down auditing process system , and then construct the evaluation index system of circular economy auditing based on value chain to direct the specific auditing work. In the end, the auditing system will be used for the Y enterprise. Through the auditing, I found the existing problems in enterprise circular economy , and put forward recommendations for the improvement.The purpose of this paper is to make some explorations in theory,combining the actual situation of circular economy auditing in China's coal enterprises. The system of circular economy auditing based on value chain can guide circular economy auditing of coal enterprises, so as to enrich and develop theoretical and practical content of circular economy auditing.