Research On Environmental Performance Audit Of Iron And Steel Enterprises Based On PSR Model

The rapid economic development has brought tremendous pressure to the ecological environment and natural resources.The global environment is deteriorating day by day,and ecological problems are becoming more and more complicated,which seriously affects the sustainable development of all walks of life and even the entire country.In this situation,our country urgently requires the transformation and upgrading of various industries.As one of the pillar industries of my country ' s economy,the iron and steel industry has promoted social development and progress.However,due to its high energy consumption,high emissions,and low conversion characteristics,it is a typical representative of high-polluting industries,and it is urgently needed to be green,low-carbon and environmentally friendly.Change of direction.Whether the various environmental protection measures of iron and steel enterprises are effective,it is necessary to carry out environmental performance audits to determine.The research on environmental performance auditing in my country is not mature enough,and the evaluation index system for various industries is not perfect enough.The author hopes to build an environmental performance audit evaluation index system that is compatible with the iron and steel industry to feedback the environmental impact of the iron and steel industry in the production and operation process.As a result of environmental protection measures taken in response to the call of the country,the environmental performance of steel companies has been improved.This article first sorts out the domestic and foreign literature from the three levels of environmental performance audit objectives,content and evaluation system,and then expounds the sustainable development theory,economic externality theory and performance audit 5E theory,which serve as the theoretical basis of this article.Next,this article briefly introduces the framework of the PSR model,which is widely used in the audit of natural resources.Therefore,the research applicability of the environmental performance audit of iron and steel enterprises that has an important impact on natural resources is relatively high.Based on the principle of index selection,combined with the environmental governance strategy of steel enterprises,the concept of "pressure-state-response",namely PSR,is introduced into the research of the environmental performance audit evaluation index system,and the construction includes steel demand rate and waste water discharge per ton of steel.The environmental performance audit evaluation index system of steel enterprises,including 20 specific indicators such as COD emissions per ton of steel,is determined by issuing questionnaires to audit experts and using the analytic hierarchy process to determine the weight of each level.Subsequently,Fangda Special Steel Technology Co.,Ltd.was selected as the case company for a detailed introduction,mainly including the company's historical evolution and operating conditions,environmental management objectives and policies,environmental management organizational system,major project management status,and environmental performance Audit status.Next,with the government auditing agency as the audit subject,the Fangda Special Steel conducts environmental performance audit,including the pre-audit preparation stage,uses the constructed PSR model-based steel enterprise environmental performance audit evaluation index system to implement specific audit work,and draws audit conclusions At the same time,it summarizes the existing problems in its environmental management and proposes solutions.Finally,corresponding suggestions are put forward for the promotion of environmental performance audit of iron and steel enterprises,in order to promote my country's iron and steel industry to carry out more in-depth environmental performance audits.