Study On The Evaluation Indicator System Of Enterprises Environmental Performance Audit

As environmental issues become increasingly prominent, audit of environmental performance has become one of the important means for environmental management in many developed countries. However, the research on audit of environmental performance in corporate internal is still relatively small in China. A better system of evaluation index system for the audit of environmental performance has not been established yet. There are so many problems about the evaluation index system, such as being lack of integration with efficiency indicator, low weight of qualitative indicator and so on.The author analyzed the reason of problems about evaluation index system of audit related environmental performance in this paper, using the theory of sustainable development , theory of economic externalities, the theory of cost—benefit and systems theory. That was mainly due to being lack of strategic thinking for sustainable development, the definition of property rights to public confusion, being lack of awareness of the cost-effectiveness and systematic. So the author has an idea to introduction of Balanced Scorecard to the study on the evaluation index system for the audit of environmental performance in this paper. From the height of enterprise to pursue the strategy of sustainable development to study the evaluation index system combined with Chinese national conditions, and focus on evaluation of environmental projects, the activities of economy, efficiency and efficacy of using of environmental resources management. The author put forward the idea of designing the evaluation index system from financial dimension, the customer dimension, and the internal dimensions of environmental management, development potential dimension. And use the fuzzy comprehensive evaluation method to create the evaluation model. This article also uses BAOSTEEL as an example, detailing of the feasibility of evaluation index system and the method of fuzzy comprehensive evaluation model in audit of environmental performance.