Research On The Construction Of Internal Auditing Evaluation Index Of Enviro Nme Ntal Pe Rforma Nce In Petroche Mical Industry

With the progress of the times,the contradiction between the rapidly developing economy and the deteriorating environment has become increasingly prominent.The ideas of circular economy,energy saving and emission reduction,and sustainable development have gradually been recognized by more and more people as important components of the economy.For some companies,the pace of development of their internal audit of environmental performance lags behind the expansion of their operating scale.The status of the construction of evaluation indicators also failed to meet their actual needs.Moreover,as an important pollution point in industrial enterprises,petrochemical companies should establish evaluation indicators that suit their own needs.Therefore,the purpose of this paper is to establish a set of scientifically feasible evaluation indicators for the petrochemical industry,so as to make the internal audit of environmental performance of petrochemical enterprises more smooth and efficient.This paper firstly reviews the domestic and foreign related documents,and expounds the theoretical basis for the construction of internal audit evaluation indicators for corporate environmental performance,including the sustainable development theory,economic external theory,cost benefit theory,and ecological economic theory.Then,through the evaluation of the pollution status in the petrochemical industry and the problems in the evaluation indicators,the necessity of building an internal audit evaluation index for the environmental performance of petrochemical enterprises was emphasized.Afterwards,the objectives,principles,and basis for constructing the evaluation index are proposed.Based on this,a three-level structure covering target level,criterion level,and indicator level is constructed.The financial dimension,government and public dimensions,internal environmental management dimensions,and development potential dimensions are four.Dimensional Internal Auditing Indicators for Petrochemical Industry Enviro nmental Performance.Finally,the article will actually apply the evaluation indicators constructed for the petrochemical industry to China’s largest petrochemical company,the A petrochemical company.The aim is to help petrochemical companies better adapt to new forms of economic development,and formulate correspondingly based on this evaluation index.Strategic development goals,to achieve sustainable development of enterprises;can also guide the decision-making of stakeholders,to help them objectively assess the potential risks or advantages of the corporate environment.The paper mainly uses literature research methods and case analysis methods as research methods.The practical significance of the research is to build an internal audit evaluation index for the petrochemical industry to suit its own industry characteristics,promote an objective and fair assessment of the company’s environmental management,truly reflect the implementation of its environmental responsibilities,and help companies establish an environment-friendly development model.The strategic goal of sustainable development.