Qian Feng Steel Co., LTD. Environmental Performance Auditing Research

With the rapid development of modern society, dramatic expansion in economy has created rich material wealth for human beings. At the same time, it also brings about some serious environmental issues, which has aroused extensive concern all over the world. As an effective measurement for environmental management, environmental auditing has also been introduced into the field of environmental regulations. The auditing department, as the function of the government departments, has the responsibility of supervision and evaluation of the environment pollution situation, in order to promote the enterprise effective to perform environmental performance management responsibility. Therefore, environmental performance auditing plays important function roles in economic sustainable development.With great development, the environmental performance auditing is attracting more and more attentions from researchers and has great achievements in theoretical study. But due to the short research time, theoretical study in China is not deep and lack of guidance for audit practice. In this paper, the author conducts some further investigations on the theory and practice of environmental performance audit based on the existing studies, and provides theoretic support on the development of the environmental performance auditing practice. By selecting Qian Feng iron and steel enterprise(Qian Gang Co., LTD) as the research case, the author pays some attentions to analysis and research of the performance audit for this kind of enterprises, and conducts an environmental performance evaluation according to laws and regulations. The evaluations is divided into three parts, the first part evaluates the environmental performance of Qian Gang Co., LTD. Objectively, the second part reflects the prominent problems and analyses the reason in the environmental performance auditing, the third part puts forward some suggestions for improvement.The author hopes this study can provide a new thinking and some ideas for environmental performance audit, which will enhance the environmental awareness of the government and enterprises. By developing more and more environment-friendly enterprises, this paper may make some value contributions to the ecological civilization construction for China.