Study On Evaluation Index System Of Chinese Enterprise Environmental Performance Auditing

Since the reform and opening, our country has taken conomic construction as the center. China promoted the rapid economic development, and achieved remarkable results. But in the process, some areas did not deal with the relationship between economic development and ecological environment protection. Natural ecological resources were destroyed, leading to energy resources. The ecological environment problem is more and more serious. The environment is related to the survival of human beings. As a developing country, China should attach great importance to environmental problems. In the process of national modernization construction, we should set up and constantly enhance the concept of sustainable development, handle the relations between economic, social and environmental coordinating development correctly. Audit as the "immune system" of the national economy, has arose more and more social attention from all walks of life and relevant government departments. Environment audit can reveal high energy consumption industries, high pollution projects, industries with excess capacity, source damage, environmental pollution problems, which is helpful to crack resources bottlenecks in the development of our country’s economy and enhance the capacity of sustainable development. Therefore, establishing enterprise environmental performance audit evaluation index system conforming to the situation of China is of great importance.The study background, research significance and the research situation were introduced firstly. The theory including “sustainable development society” theory, environmental auditing theory, theory of environmental resources value, external non-economic theory, and systematic theory was introduced to assist the research. A suitable evaluation index system of steel enterprise’s environmental performance audit was constructed on the basis of these theories by using expert method. AHP was used to determine the weight of evaluation index. In order to enhance the validity and feasibility of the evaluation index system, this paper applies the evaluation index system on Tangsteel. Tangsteel’s environmental responsibility fulfillment situation was evaluated by fuzzy comprehensive evaluation method. And environmental audit report was made on the basis of the evaluation results. And then through the study of environmental performance audit, the paper analyzes the current situation of enterprise environmental performance and put forward the corresponding countermeasures. After the conclusions, the paper puts forward to the lack of research and the prospects the follow-up studies.The main research methods include literature review method, AHP-fuzzy comprehensive evaluation method and case analysis. Corporate environmental responsibility fulfillment situation was evaluated, which contains energy conservation, emissions reduction, environmental protection, clean production and circulation. This can promote the enterprises to better perform their duties, realizing the goal of sustainable development.