Research Of Enterprise Environmental Performance Auditing

The rapid development of social economy, makes the life of people was significantly improved, meanwhile, also makes the environment suffered seriously damage, which in turn restricted the further development of social economy. In response to tough global environmental situation, and may require various sectors and levels of people to work together. Auditing also play an active role in the environmental field-environmental auditing came into being. Then, environmental protection should not only to focus on inputs of human, material and financial resources of the quantity, but also to focus on inputs of human material and financial resources with efficiency and effectiveness, namely: environmental performance auditing.The development of enterprises caused the current most of environmental pollution, therefore, environmental performance auditing should be carried out mainly for enterprises.CPA have the advantage of outnumbered, high professional quality and independence, so give full play to the CPA in enterprise environmental performance auditing, can achieve the following objectives:1.Make CPA become backbone of enterprise environmental performance auditing; 2.Keep Chinese CPA industry development; 3.Reasonable allocation of audit resources.Whether to increasing the diversity of business or from the needs of the enterprises angle, CPA must carry out enterprise environmental performance auditing, and the best development strategy should be carry out enterprise environmental performance auditing blend in with annual financial statement auditing.In enterprise environmental performance auditing, CPA should pay more attention to the follow-up auditing.In this paper, the auditing content is divided into:enterprise environmental management system, procurement stage, sales stage and enterprise funds.Finally, the building of the standards of enterprise environmental performance auditing is according to the auditing content.This paper has the following innovations:1. Put forward the point of carry out the enterprise environmental performance auditing blend in with annual financial statement auditing, provides development strategy for CPA gradually develop enterprise environmental performance auditing.2. Drawing on relevant environmental auditing standards, put forward the construction of the standards for CPA to carry out environmental performance auditing.3. Divided the auditing content into four segments:enterprise environmental management system, procurement stage, sales stage and enterprise funds.There are still the following major shortcomings in this paper:1. CPA specially developed the enterprise environmental performance auditing still need of further research.2. From the other perspective to set up the standards of enterprise environmental performance auditing still need of further research.