A Study On Internal Environmental Audit Of Manufacturing Enterprises Based On Matreial Flow Analysis (MFA)

In recent years,with the rapid development of China's economy,environmental problems have become increasingly serious.In particular,the environmental pollution incidents of manufacturing enterprises emerge in an endless stream.The 19 th national congress of the communist party of China pointed out the need to strengthen environmental governance,accelerate the establishment of long-term mechanism for environmental control and deepen institutional innovation for green development.With the improvement of environmental laws and regulations and the strengthening of environmental protection departments' supervision,the cost of environmental violations of enterprises will gradually increase.The environmental performance will be directly linked to the business performance,thus affecting the long-term economic benefits of enterprises and their competitiveness in the industry.Manufacturing enterprises,therefore,as the main environmental resources consumers and major polluters,should be active to undertake the responsibility of environmental protection,emission reduction and energy conservation,pay more attention to environmental risks and improve the level of environmental management.And internal environmental audit should be regarded as an effective self supervision mechanism,giving full play to its supervision and consulting functions,thus reveal risks,increase efficiency and add value to the organization.At present,enterprises are subject to the imperfection of environmental accounting when carrying out environmental audit.It is still difficult to obtain audit evidence and lack of scientific evaluation of environmental impact in the production process.In the context of strengthening internal environmental audit proposed in the provisions of internal audit work(order no.11 of NAO),the paper aims at problems existing in the current environmental audit work,proposes to change the way of carrying out environmental audit work and actively introduce technical methods in the environmental management field.That is,the material flow analysis method to be introduced in this paper.By reference to material flow analysis,from the material flow that represents the environmental impact in production process,the audit units are divided into material circulation units and audit evaluation objects are determined.It can help find potential units of high energy consumption and pollution and reveal deep risks,so as to make the problems found by audit more specific and audit suggestions more targeted,and the value-added function of internal audit can be more effectively played.On the basis of existing theory,the paper chooses the perspective of internal audit and manufacturing enterprises,to build an environmental audit model based on MFA method.It discusses audit elements based on MFA,including audit goal,audit procedures,audit subject,audit object and so on.It mainly expounds the main procedures and key points in each stage of carrying out environmental audit,and forms the operational guidance chart,so as to guide internal auditors to carry out environmental audit work.In addition,the paper combines the theoretical research with case analysis,selects the environmental audit case of ABC iron and steel company,and expounds the specific steps under the audit model established above.Finally,combined with the analysis of case study and the application conditions of material flow analysis,the paper puts forward some useful suggestions for manufacturing enterprises to carry out internal environmental audit,so as to better guide the practical application.