Study On Evaluation Index System Of Chinese Enterprise Environmental Auditing In Two-oriented Society

Since the reform and opening up, with the rapid development of technology andeconomy, in China the environmental quality has degenerated day by day,environmental pollution and ecological imbalance are growing increasingly. In thiscontext, the Government proposed that resource-saving and environment-friendlysociety should be constructed to coordinate social development, economicdevelopment with environment development. Environmental audit becomes the toolsof constructing “two-oriented society” because its environmental monitoring andverification functions, but enterprise as the main force of constructing “two-orientedsociety” is also the biggest environment polluter, how to use environmental audit toimprove the relationship between enterprise and environment has great significance to“two-oriented society” construction. However, at present our country still lacks theenvironmental auditing evaluation index system to scientifically and quantitativelyevaluate corporate environmental responsibility fulfillment. Therefore, the mainpurpose of this thesis is based on domestic and foreign research to build the corporateenvironmental audit evaluation index system using for “two-oriented society”, topromote the development of environmental auditing and the construction of“two-oriented society”.This thesis first briefly introduced the study background, purpose andsignificance, and summarizes the research status at home and abroad; secondly, itintroduced general theories of this study, including “two-oriented society” theory,environmental auditing theory, theory of environmental resources value, externalnon-economic theory, and systematic theory; once again, on this basis, this thesis builtthe evaluation index system of enterprise environmental auditing using for“two-oriented society”, next using expert investigation method and AHP to determineevaluation index weight, these are the difficulty and key point of this thesis; in orderto enhance scientific and practicability of the evaluation index system, applying it to Henggang, using fuzzy comprehensive evaluation method to evaluate environmentalresponsibility fulfillment of Henggang, and detailed analyzing the assessment results,issuing environmental audit report; at last, drawing the full text of the conclusions andfuture follow-up research direction.The main research methods of this thesis include literature review method,AHP-fuzzy comprehensive evaluation method and case analysis. The theoretical andpractical significance of this study is to contribute to the recognition and measurementof enterprises environmental responsibility, smoothly carrying out environmentalauditing, and promote enterprise to use advanced technology, strengthenenvironmental management, simultaneously realize economy and environment benefit,and achieve their own sustainable development.Major innovation of this thesis is establishing the evaluation index system ofenterprise environmental auditing using for “two-oriented society” fromenvironmental management, resource-saving, pollutant emissions, pollution controland environmental protection expenditures five aspects; major insufficiency of thisthesis is that the evaluation criteria of the evaluation index system needs to be furtherimproved, the application effect needs to be further verified.