A Study On The Application Of Cost Benefit Analysis To Environment Audit

With the development of social economy, the problem of environment is becoming more and more serious. A new concept of Environment Audit has been mentioned in the research of human environment protection. At present, Chinese environment audit is studied at the early stage of research and practice, while in the West countries, especially, most developed countries the environment audit is very well researched. Especially the research of environment audit method has not yet in-depth studied.The method of cost-benefit analysis was set up in the 19th century. It is developing gradually as an evaluation of investment of public sector. In this paper, the cost benefit analysis is introduced to environment audit as a method of environment audit, with a view to enrich the method of environmental audit and its practice.This paper includes four parts. Part one is a summary of the relative theories. This part introduces the main theory of environmental audit and the main theory of the cost-benefit analysis. Part two is the contrast and evaluation of the main existing environment audit methods. This part also proposes the common problems of the existing environment audit methods, which prepare for the introduction of cost-benefit analysis. Part three and part four are the construction of the model of cost-benefit analysis and test it. First of all, this paper introduces the cost-benefit analysis to environment audit, then constructs the model of the cost-benefit analysis and proposes the steps of its using. At last, a program of dealing with phosphogypsum is tested by the cost-benefit analysis and comes to the conclusions and gives the recommendations at the same time. The last part is a brief summary of the paper.