Research On Environmental Performance Audit Indicator System

Since the reform and opening up,China's economic develops rapidly,about 10%of the high-speed development each year,while the pursuit of rapid economic growth is accompanied with high pollution and high resource consumption.In recent years,our government changed the mode of economic development and adjusted the industrial structure in order to seek a road of scientific development with a low environmental pollution and resource consumption.Environmental protection has become an important topic of development of China's social economy.In order to adapt to the global theme,environmental protection,environmental performance audit has become an important tool of environmental management in audit area.However,China's environmental performance audit research is later than other countries.There is no uniform definition of environmental performance audit;methods of environmental performance audit lack of research;domestic environmental performance audit indicator system is not mature,the design of indicators lacks theoretical support and practical basis;the environmental performance audit indicator system widely used internationally is inappropriate to China's national conditions.Meanwhile,China's environmental performance audit practice is at an early stage of exploration,the subjects of environmental performance audit are almost only government departments,and according to the survey,80%of environmental pollution and resource consumption comes from enterprises.Based on the inadequate of current environmental performance audit theoretical research in China and the initial stage of practice exploration,research position of this paper is environmental performance audit indicator system in which the subjects of environmental performance audit are government departments and the objects of environmental performance audit are enterprises.Emphasis of this paper aims to build environmental performance audit indicator system based on Balanced Scorecard(BSC),and apply fuzzy evaluation method to environmental performance audit.Specific studies are as follows:First,the literature,the author objectively summarizes the definition of environmental performance audit from the positioning,subject,object,objectives,nature and elements.Meanwhile,comparative study of environmental perforamance audit methodology and environmental performance audit indicator system concludes:fuzzy evaluation method has high scientific and applicability for environmental performance audit;environmental performance audit indicator system based on BSC has feasibility and operability.Second,the author provides theoretical support and practical basis from sustainable development theory,environmental responsibility entrusted theory,cycle cost theory,externality theory and other related theories and environmental performance audit indicator system widely used internationally.This paper develops the content and order of dimensions in Balanced Scorecard as sustainable development,green value chain,environmental and economic benefits as well as the general public,and builds environmental performance audit indicator system based on improved BSC.Final,this paper Verifies validity of environmental performance audit indicator system based on improved BSC through Rizhao Steel with fuzzy evaluation method.