Research On The Evaluation Index Of Energy Conservation And Emissions Reduction Environmental Performance Audit For The Industrial Enterprise Under The Perspective Of Circular Economy

With the rapid development of economy and the increase in energy consumption,environmental pollution is becoming more and more serious. Countries around theworld are no longer ignore it when they face unprecedented serious energy andenvironmental problems. The requirement to carry out the energy conservation andemissions reduction becomes urgent. How to reconcile the economic developmentand environmental protection has become the focus of people from all walks of life toexplore. The theory of circular economy is the research achievement of the relationbetween economy and environment. It is the economic development mode thateconomic development is not at the expense of the environment pollution. It requiresenterprise to comply with the principle of sustainable development. In the process ofthe development of today’s enterprise, industries especially those who would be verydamaging to the environment should persist to the concept of circular economy toachieve economic development goals.Our country pays more and more attention to energy conservation and emissionsreduction work. The theory researchers of auditing and the practitioners of auditingbegin to research the energy conservation and emissions reduction environmentalauditing. They have researched the environmental audit procedures, mode andevaluation index of energy conservation and emissions reduction environmentauditing and obtain certain research achievement. But the research on the energyconservation and emissions reduction environmental performance auditing evaluationindex is not perfect enough. It has not have an scientific, feasibility and highmaneuverability’s evaluation index system. The theory researchers of auditing and thepractitioners of auditing still need to continue to strengthen the research and to make up the shortfall. When we research the energy conservation and emissions reductionenvironmental performance auditing, it is the inevitable requirement of economicdevelopment to refer to the circular economy.It is also decided by the correlation andthe internal consistency between circular economy and energy conservation andemissions reduction environmental performance auditing. If we can evaluate theenterprise’s environmental performance under circular economy, then we can let thecomprehensive supervision, verification and evaluation of energy saving and emissionreduction environmental performance come true.Under the background that I mentioned there-in-before, I choose the research onthe evaluation index of energy conservation and emissions reduction environmentalperformance audit for the industrial enterprise as my research direction in this paper.Based on the study of energy conservation and emissions reduction environmentalperformance audit and its evaluation index, the relevant theories of circular economyand its evaluation index system, I take how to evaluate energy conservation andemissions reduction environmental performance more effectively as my starting point,I finish the research on evaluation index of energy conservation and emissionsreduction environmental performance audit for the industrial enterprise under theperspective of circular economy. The evaluation index that I set up is mainly dividedinto two aspects, environmental impact evaluation index and economic impactevaluation index. Under the basis that I set up the evaluation index of energyconservation and emissions reduction environmental performance audit for theindustrial enterprises under the perspective of circular economy, I choose threeevaluation methods as the methods that I can evaluate the evaluation index that I setup in this paper. They are the Delphi method and Analytic Hierarchy Process (AHP)and fuzzy comprehensive evaluation method. When I choose them I take thecharacteristic of energy conservation and emissions reduction environmentalperformance audit into consideration. They can help me realize the evaluation ofenergy conservation and emissions reduction environmental performance effectively.Finally, combined with a chemical industry enterprise, I finish the case analysis. Inthis case analysis, I analyze the rationality and feasibility of the evaluation index of energy conservation and emissions reduction environmental performance audit for theindustrial enterprise under the perspective of circular economy in detail. Then I usethe three methods that I choose to carry on the comprehensive evaluation of energysaving and emission reduction environmental performance of the chemical industry.