会计学院知识库

在经济迅猛发展的大背景下，应运而生的是层出不穷的环境问题，环境问题逐渐演化为除了人们衣食住行之外重点关注的问题，对人们的身体健康、社会经济的稳定发展造成负面影响。但是环境问题并非难以解决，只要大家热爱环保事业并积极践行环境保护工作，就能够使得环境污染状况得到有效的改善。所以在监督与被监督的过程当中，环境审计出现了，作为环境绩效管理的方法之一，其承担的作用无可替代。

当代社会环境，除了极少数的因个人问题而产生的环境污染之外，大部分的环境污染问题都是由现代工业所引起的，所以，应主要针对企业来开展环境绩效审计，从而能够合理评价企业的环境绩效管理水平。

现如今，我国关于环境绩效审计的研究仅停留在理论层面，实践层面的应用较少。因此，本文意在将理论基础应用到案例研究上，通过对晨鸣纸业环境绩效审计评价研究，分析出晨鸣纸业的环境绩效水平，为以后其他行业或者其他企业提供一个能够借鉴的模板。

在构建晨鸣纸业环境绩效审计评价体系过程中，依据ISO14031环境绩效评估的指导纲要、造纸行业的特点，构建出适合企业自身发展的评价体系。在对晨鸣业实施了环境绩效审计评价后，得出晨鸣纸业整体环境绩效处于相对优秀的水平，最后给予客观评价以此鼓励晨鸣纸业更深层次的健康绿色发展。

综上所述，本次的研究目的不仅仅是针对晨鸣纸业，更多的是能够将此研究能够广泛地应用于大多数企业，为企业环境绩效审计提供更好的方法论。同时又能够促进各行各业，减少不必要的环境污染问题。

In the context of rapid economic development, endless environmental problems emerge as The Times require. Environmental problems have gradually evolved into problems that focus on people's clothing, food, housing and transportation, and have a negative impact on people's health and the stable development of social economy. However, environmental problems are not difficult to solve. As long as people love the cause of environmental protection and actively practice environmental protection work, the environmental pollution situation can be effectively improved. Therefore, in the process of supervision and supervision, environmental audit appears. As one of the methods of environmental performance management, its assumed role is irreplaceable.

In the contemporary social environment, except for a few environmental pollution caused by personal problems, most of the environmental pollution problems are caused by modern industry. Therefore, environmental performance audit should be carried out mainly for enterprises, so as to reasonably evaluate the environmental performance management level of enterprises.

Nowadays, the research on environmental performance audit in China only stays at the theoretical level, and is rarely applied at the practical level. Therefore, this paper aims to apply the theoretical basis to the case study, evaluate the environmental performance evaluation of Chenming paper, and analyze the environmental performance level of Chenming paper, so as to provide a template for other industries or other enterprises in the future.

In the process of constructing the environmental performance audit and evaluation system of Chenming paper industry, according to the guidance outline of ISO14031 environmental performance evaluation and the characteristics of the paper industry, the evaluation system suitable for the development of enterprises is constructed. After the environmental performance audit evaluation of Chenming industry, it was concluded that the overall environmental performance of Chenming paper industry was at a relatively excellent level, and finally the objective evaluation was given to encourage the deeper healthy and green development of Chenming paper industry.

To sum up, the purpose of this research is not only for Chenming paper industry, but also to be widely applied to most enterprises, to provide a better methodology for enterprise environmental performance audit. At the same time, it can also promote all walks of life and reduce unnecessary environmental pollution problems.