| With the rapid economic growth, regardless of the environment, people only see the immediate economic interests, this extensive pattern of development has brought great disasters, such as global issues such as climate change, waste of resources, environmental pollution, environmental problems,which has become the biggest crisis for the 21 st century human. Under this background, low-carbon economy in keeping with the times come in, which is a low energy consumption, low emissions, low pollution models of economic development, is the inevitable trend of economic development in the future. Audit itself has a supervisory function, in evaluating enterprises economic activities need to be taken into account, and monitor environmental issues become more important to standardize enterprise management, therefore, environmental performance audits to promote conservation and efficient use of resources, protecting the environment is of great significance.Applies the concept of a low-carbon economy to environmental performance audits, audit not only work more in line with the future development direction, but also to promote social development towards sustainable development. Based on low carbon economy evaluation index system of environmental performance auditing from the viewpoint,not only better environmental performance auditing theory,but also in environmental audit work carried out at the same time, to be reasonable, so as to reach an objective and reasonable audit conclusion and achieve balance between economic and social development and the environment for human survival. Evaluation index system of environmental performance auditing is an important component of environmental audit, only reasonable and effective evaluation index system for environmental audit, environmental audit work can be successfully carried out, through the audit found problems and made recommendations for improvements in a timely manner, so as to promote the realization of the strategic goals of sustainable development of enterprises.The introduction part introduces the background and significance of proposed environmental performance audit under the low carbon economy is to help a company to achieve its strategic objectives, then conducted in a low-carbon economy need analysis of environmental performance audits, environmental performance auditing function under the low-carbon economy, followed by the related studies were briefly described, and culminating in the research thought and methods. Under low carbon economy in chapter 1 introduction to the theory of environmental performance audit evaluation index system of parts, the first of the connotation of low carbon economy and environmental performance audit, and low carbon economy under the basic concept of environmental performance audit evaluation index system were discussed, and then pointed out in this paper, the theoretical basis for building indicators, the sustainable development theory, the external of economic theory, the cost-benefit theory and system theory of that theory. This article third chapter mainly elaborated under the low carbon economy environment performance audit the objectives and principles of evaluation index, this paper first build targets, again under the constructing goal guidance, consider setting up indicators, the principle of the comprehensive factors, build up the reasonable and effective evaluation index system of environmental performance audit. Chapter 4 constructs the evaluation index system, by reference to ISO14031 indicators of environmental management, our country related laws and regulations of environmental protection and environmental report of listed companies to disclose information, reasonable and effective thinning indexes, by introducing the concept of balanced scorecard, and combined with the characteristics of low carbon economy, build a five dimension hierarchy structure of evaluation index system, so as to make the environment more perfect and reasonable evaluation index system, therefore, this article from the financial, customer, internal environmental management, development potential, low carbon economy the five dimensions to build appropriate indicators group, to realize the comprehensive measuring system the environmental performance of the enterprise. Chapter 5 is applying evaluation index system of steel enterprise, due to the consumption of iron and steel industry is a big pollution industry, therefore, to study has a certain practical significance. By applying the relevant theories of low-carbon economy in environmental performance audit, to improve the environmental performance auditing evaluation system of iron and steel enterprises in our country is of great significance to build a low carbon economy under the background of environmental performance audit evaluation index system of iron and steel enterprise, on the one hand, can help more iron and steel enterprises to adapt to the new way of economic development, and according to this index system, formulate the corresponding strategic target and implementation plan, realize the sustainable development of enterprises. On the other hand, the index system of building as a stakeholder decision-making evaluation tools, the pros and cons of objective evaluation to help the enterprises. Finally, this paper briefly summarized.Access to research literature at home and abroad, the most literates are simply discusses the issue of low carbon economy or environment audit, and combine the two research few and far between. Based on this point, this article in view of low carbon economy, constructing evaluation index system of environmental performance audit, and apply it to the case of iron and steel enterprise, hoping to promote the development of low-carbon economy and the improvement of environmental management. I believe that as of low carbon economy and environmental performance audit at home and abroad continuously explore practice, in the environmental performance audit in the future, all kinds of problems will be solved one by one. |
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