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Study of Corporate Environmental Audit

Paper Keywords: enterprise; Environmental Audit Abstract: An environmental audit is the audit of new areas of research in China has just started, there is no shaping experience to follow. The article discusses the basic theory of environmental auditing, analysis of the existence of some deficiencies and problems. How to solve these problems and deficiencies as the focus of this study. Environmental audit is to a certain degree of economic and social development under the proposed of human self-restraint, self-protection and awareness of sustainable development requires the maintenance of behavior. Governments committed themselves to act as environmental responsibility, as the government of its responsibilities. And environmental protection and economic development are closely related,[link widoczny dla zalogowanych], the audit authority and audit organizations and economic monitoring organizations, such cross-cutting functions of supervision and management of the association, will supervise the audit agencies in the field of the environment. To effectively protect the environment, maintain economic and social sustainable development, international organizations the implementation of Environmental auditing has become a new area of research auditing, and attracted great attention. An environmental audit of the basic theory (a) the concept of Broadly speaking, the environmental management of environmental audit is to inspect, test and verification. International Chamber of Commerce in the special report on the concept of environmental audit statements were made, and has been generally recognized. simplify the management of environmental activities; assessment of company policy and environmental requirements of the agreement, company policy to meet the requirements of environmental management. (B) content 1, raising funds for environmental review and use. Major review of national investment in environmental protection, sewage charges, comprehensive utilization of retained earnings for investment in pollution control, pollution control special fund loans and other environmental funds environmental compliance. Collecting sewage charges, such as whether the business full time, the use of compliance with state regulations. 2,[link widoczny dla zalogowanych], review of compliance with national environmental policies and regulations of the situation. Major review of the audited entity's business activities or projects are taken in accordance with the provisions of environmental protection measures, environmental indicators are in line with national standards, compliance with environmental protection projects and registration system. 3,[link widoczny dla zalogowanych], review of financial statements related to environmental issues. Laws and regulations on environmental issues and corporate environmental activities, will be on the corporate accounting statements. These factors must review the accounting treatment to ensure the authenticity of financial statements. Main review: correctness of environmental activities in accounting estimates and changes in accounting estimates of such impact, environmental management, the accuracy of accounting expenses, in violation of environmental regulations to pay a fine of accounting, known to recognize and report environmental liabilities, or with the measurement of environmental liabilities and reveals so on. 4, verify the authenticity of the environment report. According to the environmental regulations, a number of units or projects submitted to the Environmental Management Department Environmental Report. Environmental audit reports, mainly by verifying the authenticity of the contents of the report to the relevant enterprises to monitor, protect the environment, promote rational development of enterprises. Measures such as verifying whether the implementation of environmental management, environmental protection capital invested is full, environmental protection is achieved expected results, the environment listed in the report is true of the technical and economic indicators, environmental report prepared in accordance with the relevant provisions. (C) the importance of environmental auditing from the formation and development trends, to promote and protect the living environment, improve the production environment, management of natural ecological environment and promote sustainable social and economic development, carried out in China An environmental audit is an urgent task, of great significance. 1, consistent with environmental protection and rational use of environmental resources requirements. From an economic perspective, the root causes of environmental problems caused by human activities in the production and consumption of natural resources and environmental resources of the irrational development, over-use and emissions in the process of waste into the environment. When the production and consumption of environmental resources consumption exceeds supply rational exploitation of resources, it will affect and damage the natural environment. Conduct environmental audits to monitor and evaluate government and enterprises in the implementation of environmental laws in the process of implementation and environmental management responsibilities to fulfill, but also encourage enterprises to take the initiative to link business development and environmental protection, to maximize economic efficiency and environmental benefits of unity. 2, to adapt to their own development needs. Enterprise is the carrier of social and economic activities in the production and reproduction process, it provides products to the community the one hand, on the other hand continue to consume a variety of raw materials and products. Also, some enterprises in the production process, is continually discharging waste into the surrounding environment, resulting in companies outside the economic consequences are not. Enterprises to long-term development, we must gain direct economic benefits,[link widoczny dla zalogowanych], the efforts to eliminate this external diseconomies, so that the internal cost of waste management costs. The purpose of carrying out environmental audits, is to promote corporate responsibility and environmental responsibility, economic integration with each other, to better achieve this transformation. 3, environment, environmental management system audit is an important component. First, carrying out environmental audit is the essential requirement of the audit. Confirmed the nature of the audit and evaluation of economic responsibility entrusted for projects and activities related to the environmental aspects and environmental management systems integrity, effectiveness monitoring, evaluation and certification, confirming the government departments or enterprises the fulfillment of environmental responsibility. Second, the environmental audit environmental management systems through monitoring and evaluation of environmental management systems is an important part. Second, China's environmental problems in the audit environmental audit is a new type of audit in China has just started, there is no shaping experience to follow. According to carrying out environmental audits in recent years, the actual situation, there is poor awareness of environmental auditing, single content and so on, need to continue to work in the future to overcome and improve. (A) a weak awareness of environmental audit process of economic development in China, there has been emphasis on the production, heavy profits, the phenomenon of light green,[link widoczny dla zalogowanych], has paid a heavy price. In recent years, despite the better, but there are still environmental protection work in China started late, not enough publicity, and that leads people to participate in environmental activities, lack of enthusiasm, lack of environmental knowledge, environmental awareness weak. Environmental audit is just the initial stage due to carry out environmental audits of the importance and urgency, but not recognized by society, it is not a profound understanding of the audit staff, the supervision can not play the role of environmental auditing. Strengthen environmental protection and management, implementing the sustainable development strategy, the need to strengthen environmental protection campaigns to raise environmental awareness of the whole nation, and consciously make environmental protection work. Only intensify environmental protection and public education, to play the role of the media to make environmental awareness enjoys popular support, the formation of good social protection of the environment, and to consciously accept the supervision of environmental auditing, environmental auditing and create a good atmosphere.