The Research Of Environmental Performance Auditing

With the rapid development of social, the contradiction between economic and environmental has highlighted more and more. A series problem has influenced our daily life, such as destruction of ozone layer, global warming, land desertification, water pollution. Harmonious development of economy and environment has become the main issue.A new concept-the concept of sustainable development came out in the1980s, which is more technical, more usage rate, harmonious development mode, spurn the extensive growth mode with high input, high consumption, high pollution, which is also the theoretical basis of environmental performance auditing.After the analysis between environmental performance auditing theory and the current status of coal enterprises, a new theory come out, which is environmental performance audit will be an inevitable trend of the environmental audit of the coal enterprises, and try to make a complete system of environmental performance auditing, especially the applying theory research which will provide some instructions in environmental auditing for coal enterprise. That is also the main idea of this paper, which has five parts:the first part introduces the research background significance of title and research status at home and abroad. It introduces the theory basis (sustainable development) of environmental performance auditing, the current development of the coal enterprises and the necessity of environmental performance auditing in second part. The third part is introducing environmental performance auditing theory in such detail; include the definition, the objectives, the content, the principle. The application theory of environmental performance auditing for coal enterprise is expounded in forth part. The last part is conclusion of this paper.