China's Chemical Enterprises Energy Saving Performance Audit Based On The Perspective Of Internal Audit

Since the "Thirteen Five" state, increased investment in environmental protection efforts, the chemical industry as a high-energy, high-polluting enterprises, energy conservation responsibility. Chemical enterprises should actively respond to the call of the national energy-saving emission reduction, but also concerned about their own economic interests. A perfect energy saving performance audit system, both to improve energy conservation, efficiency, and better promote the coordinated development of corporate economic, social and environmental benefits.Firstly, relevant research results of the sort, and then based on the accountability theory, external theory and the theory of sustainable development, according to the actual situation of China's chemical industry, has designed a special energy saving performance against internal chemical companies audit system. In this paper, the chemical industry for the goal of energy saving performance of internal audit, content, procedures, methods and evaluation carried out a detailed study of the energy conservation policy enterprise performance management system performance, and the performance of each active stage of economic development mode shift to conduct audit and from the seven aspects of the establishment of the audit evaluation index system, Analytic hierarchy Process and gray correlation comprehensive evaluation based on audit evidence for chemical companies to evaluate the performance of energy saving, drawn from the audit findings and recommendations. Finally, A chemical enterprises energy saving performance audit case studies, in order to verify the usefulness of the audit approach.The results show that:the chemical industry energy saving performance audit content into policy performance audit, performance audit management system, each active stage performance audit, performance audit of construction projects and economic development patterns audit of five parts, the chemical reaction can be more comprehensive production activities in a variety of factors affect the performance of the energy conservation; energy conservation characteristics combined with chemical companies to establish evaluation index, is the assessment of the chemical industry of energy saving performance audit was perfect; the use of AHP and gray correlation degree comprehensive evaluation methods on chemical enterprises energy saving performance audit to assess, with a certain value; lower China's chemical enterprises energy conservation level of information disclosure; internal sense to carry out energy saving performance audit of lack of knowledge; auditing theory and practice development and a big gap between the requirements; auditors more for our accounting background to serve on the energy saving performance audit work.