Research On Environmental Performance Audit Evaluation For Coal Enterprises

Since China’s reform and opening up, while china’s economic have made noteworthy achievements, the ecological environment carries tremendous pressure. The extensive development has brought a series of environmental problems, especially in heavy industry, energy base. Exploitation of coal resources has led to a series of environmental problems:ground subsidence, land desertification, depletion of water resources, dust pollution, gas emissions and noise pollution, etc. The opinions on promoting the healthy development of coal industry Issued by the State Council, clearly put forward:to establish a mining area ecological environment compensation mechanism, and build a resource-conserving and environment-friendly society. In recent years, the coal companies continue to increase investment in the ecological environmental governance of mining area, up to the hundreds of millions. To strengthen the supervision and inspection of enterprise environmental management activities and to evaluate the effect of corporate environmental governance is becoming more and more important. Environmental performance audit is such a management tool. According to the "Twelve Five" audit development plan released by the Audit Commission in2011, it’s necessary to strengthen the audit of minerals and other important resources in the domain of Resources environment audit and make audit play a positive role in resource management and environmental protection. During the process of coal enterprises developing environmental performance audit, lack of feasible complete audit evaluation becomes an obstacle. This paper discusses the feasibility of the introduction of the Balanced Scorecard in the coal enterprises environmental performance audit designs the evaluation index of environmental performance audit of coal enterprises based on the above-mentioned evaluation so as to promote the development of environmental performance audit.In this paper, through literature search and analysis of relevant research, review the environmental performance auditing evaluation of research results at home and abroad. The basic theory, which are the support of environmental performance auditing evaluation, such as sustainable development theory, external economy theory, environmental accountability theory, system theory and performance auditing theory.of3E are analyzed. At the same time, the environmental performance audit and related environmental management tool: similarities and differences of environmental auditing and environmental performance evaluation are analyzed. On this basis, the connotation of environmental performance audit is analyzed, and put forward the coal enterprise should carry out environmental performance audit, the necessity of its development are analyzed, and points out that the key factor restricting the current coal enterprises to carry out environmental performance audit practice is the lack of the evaluation system of environmental performance audit related, including the evaluation index and evaluation model, and construct the corresponding evaluation system plays an important role in promoting the development of environmental performance audit of enterprises in the practice.In the construction of the evaluation system of environmental performance audit in coal enterprises, this paper introduces the strategic objectives of management tools Balanced Scorecard. The balanced scorecard is also a kind of performance evaluation tools, which has overcome the shortcomings of traditional performance evaluation that focused on financial performance evaluation but ignore the long-term development capacity evaluation, to make a comprehensive evaluation of enterprise performance from four levels of evaluation dimensions. Therefore, put the sustainable development and environmental management of coal enterprises in the strategic height, and build a coal enterprise environmental performance auditing evaluation framework based on the balanced scorecard. On this basis to design the corresponding index, and use the fuzzy comprehensive index model to determine the relative index score, use the AHP to determine the weights of the various indicators of environmental performance evaluation value, so that calculated the score of the coal enterprise’s environmental management performance.