Research On Environmental Performance Audit Of Datang Huayin J Thermal Power Plant

With the convening of the APEC Summit in Beijing,China,and the broadcast of the Chai Jing's haze investigation documentary "Under the Dome",the issue of environmental protection has aroused public concern again.As part of society,enterprises have an inescapable responsibility for environmental protection and governance.Relying solely on traditional financial and compliance audits can not meet the needs of environmental management,and environmental performance audit which pay equal attention to economy,efficiency,effect and environment will become the ultimate trend of development.As the basic manufacturing industry of the national economy,the thermal power industry is promoting the steady development of the social economy.Meanwhile,the large amount of energy consumption and pollution discharge caused by the thermal power industry has been criticized by the society.Our country is carrying out the construction of a resource conserving and environment-friendly society.Studying the environmental performance audit of thermal power industry has important theoretical guiding significance for its actual work.This paper expounds the general situation of thermal power industry and the connotation of environmental performance audit,and the necessity and feasibility of carrying out environmental performance audit in thermal power industry.Taking the Datang Huayin J thermal power plant as an example,the basic situation of J thermal power plant is introduced.The main audit risks in the environmental performance audit of J thermal power plant are revealed.In view of the imperfection of the environmental performance index system,the factors and systems in the environmental performance audit evaluation system of thermal power plants has been structured.The specific elements include the subjects and objects of the performance audit evaluation,the evaluation target,the evaluation content and the selection of the evaluation criteria.The construction of the system includes the basic principles of the construction system,the introduction of the Balanced Scorecard Model and the application of the comprehensive evaluation model.Taking J thermal power plant environmental performance audit as an example,the whole process of building the environmental performance audit evaluation system and model applied to the environmental performance audit is elaborated,that is,the preparation stage,implementation stage,audit report issuance and follow-up audit of environmental performance audit.Aiming at the problem of audit results feedback,this paper proposes that we should strengthen the environmental performance audit theory research and practical application,improve relevant laws and regulations,improve the environmental performance audit evaluation index system and evaluation standard,put the audit results into the term economic responsibility assessment of responsible person,training high-quality composite professional auditors and rational configuration and improved environmental performance audit method,etc.,to improve the effect and efficiency of environmental performance audit.Environmental performance audit involves a wide range of indicators of complex system,conduct environmental performance audit is a long way to go.Through the construction and application of the environmental performance audit evaluation index system of Datang Huayin J thermal power plant,hoping to better guide the thermal power industry environmental performance audit,let the work carried out smoothly,achieve the coordination of economic,social and environmental benefits.