Environmental Performance Audit Study

â… . Research background and the motiveIndustrial revolution makes the mankind enter industrial civilization, and creates the unprecedented achievements. Otherwise, it also makes the environmental quality of the earth worsen sharply and causes global environmental pollution and ecological disruption, which constitute some new threats to the mankind's existence and development. Nowadays, the significant subject the human society faces is how to make economic construction coordinate with environmental protection.Environmental audit rose at the end of the sixties of the 20th century. ISO14000 standards define it as: "It is the systematized course of obtaining and appraising the evidence of audit objectively, or whether the information about items described above accord with the criterions, and forming the file for verification, including reporting the results of this course to the consigners to help them judge particular environmental activity, station and management system, etc.." At the early date of the eighties of the 20th century, the knowledgeable people of western countries, such as Britain, U.S.A., Canada, etc., appealed for launching environmental audit. International Organization of Supreme Audit Institutions held the 15th conference in Cairo of Egypt in 1995. Environmental audit and the audit of the sustainable development problems of the environment are classified as the main topics. At present, there are more than 20 countries that have conducted environmental audit, and over 1,000 projects have been carried out yet. With the trends toward environmental audit and performance audit in the world, environmental performance audit faces the unprecedented opportunities to develop. But its theoretical research has just started, which can't meet the practice's needs, therefore, the theoretical research should deepen constantly and...