Research On The Audit Evaluation Of Mineral Enterprises On Environmental Responsibility

As part of natural resources,mineral resources play an important role in social and economic development.With the exploitation of large-scale and high-intensity resources,the contradiction between the supply and demand of mineral resources and ecological environmental issues has become increasingly prominent.The“Detailed Rules for the Implementation of the Economic Responsibility Audit of the Leading Cadres and State-owned Enterprises Leaders of the Party and Government”in 2014 put the important matters of natural asset management and environmental protection during the term of the Party and government leading officials as the audit evaluation;the Central Government was presided over by the General Secretary Xi.The14th meeting of the Deepening Reform Leading Group reviewed and adopted the“Measures for Responsibility of Responsibility for Party-Government Leading Cadres on Ecological Environment Damage（for Trial Implementation）”and started the audit pilot in 2015.In 2016,it expanded the scope of the pilot,and in 2018,it will form a regular auditing system^[2].Taking the economic responsibility audit in the environmental field as a starting point to carry out environmental audits of mineral enterprises can better supervise and evaluate the environmental protection performance of enterprises and related party and government leading cadres,and pursue their responsibilities.This article first defines the main body,object,object,characteristics,and objectives of the audit of the environmental audit of the mineral enterprise,and the multi-faceted environmental protection and protection practices of the mineral enterprise,such as sewage treatment,emission control,capital investment,and asset usage maintenance,as well as the enterprise and related Responsibility for the identification of leaders,analysis and refinement of mineral enterprise environmental responsibility audit work points.In accordance with the principle of input-output of the national“Thirteenth Five-Year Plan”and the“Regulations on Auditing the Economic Responsibility of Leading Cadres of State and Government-owned Enterprises and Leading Officials of State-Owned Enterprises”,the index system for the evaluation of the environmental responsibility of mineral enterprises is constructed,and the analytic hierarchy process and fuzzy comprehensive evaluation are applied.The law evaluated the performance of environmental protection,governance,and repair of the LM Graphite Co.,Ltd.of the Province of H.Province and related party and government leaders.It is proposed that the auditing agency should not only disclose the facts concerning the failure of the environmental management of mineral enterprises,but also investigate the responsibilities of relevant responsible persons,urge the mining enterprises to establish a sound long-term mechanism for environmental management as soon as possible,and provide theory for audit institutions and organizations to implement environmental responsibility auditing practices.Enlightenment and technical method guidance,promote the smooth development of national environmental responsibility auditing,and provide direction for continuous research on related issues in the future.