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随着社会的快速发展，对生态系统、资源等方面造成了极大的破坏，造成了世界范围内的环境不断恶化，各种问题也变得越来越错综复杂，对各个行业甚至是一个国家的可持续发展产生了重大的影响。在这样的情况下，国家对所有的行业都提出了更高的需求。钢铁行业是我国的经济骨干产业，它促进了经济的发展，但因其高能耗、高排放、低转化的特征，是一类具有高污染特征的产业，迫切需要转型为绿色、低碳、环境友好型产业。但是，对于目前我国钢铁行业所采取的各种环保措施，其效果如何，还必须通过对其实施的环境绩效审计来判断。在国内，关于环境绩效审计的相关理论还没有完全发展起来，对于各个产业的评价指标体系也还没有建立起来，因此，本文希望能够建立起一个钢铁公司的环境绩效审计的评价指标体系，以提升钢铁企业环境绩效水平。

本文从环境绩效审计的内容、应用以及评价指标系统三个方面对国内外的研究成果进行了整理总结，随后阐述了受托环境责任理论、环境审计理论、5E审计理论并用以作为本文的理论基础。接下来，本文介绍了案例公司的概况，通过查阅企业年报、社会责任报告及可持续发展报告搜集整理得出鞍钢股份环境管理目标与政策，环境管理组织体系的构成及环境绩效审计所存在的不足。紧接着又阐述了DSR模型的框架，DSR模型被普遍适用于自然资源环境审计，对自然资源有着重大影响的钢铁行业进行环境绩效审计研究有着较强的可运用性。根据指标选取的基础，并与案例企业的环境治理战略相联系，将DSR模型应用于环境绩效审计评价指标体系的构建过程中，再根据其污染物排放特征，得出驱动力指标、状态指标和响应指标体系中的18个指标的鞍钢股份环境绩效审计评价指标体系，再向审计学者、研发工程师及钢铁行业审计人员发放问卷进行调查，接着运用层次分析法计算出各个层级的权重。最后，将构建的评价指标体系运用于案例中，并利用环境优值模型对鞍钢股份的环境绩效水平综合评价，并对其结果进行研究，针对案例提出改进建议，得出审计结论，指出企业在进行环境管理工作中存在的不足之处且提出解决办法。最后，对鞍钢股份污染物排放水平进行综合评价，得出结论与不足，希望能够推动我国钢铁行业有效深层地开展环境绩效审计。

With the rapid development of society, it has caused great damage to the ecosystem, resources and other aspects, resulting in the continuous deterioration of the environment around the world, and various problems have become more and more complicated, which has a significant impact on the sustainable development of various industries and even a country. Under such circumstances, the state has put forward a higher demand for all industries. Iron and steel industry is our country's economic backbone industry, it promotes the development of the economy, but, because of its characteristics of high energy consumption, high emission, low transformation, is a kind of industry with high pollution characteristics, in urgent need to transform into a green, low carbon, environmentally friendly industry. However, for the present Chinese iron and steel industry to take a variety of environmental protection measures, how the effect, also must be judged by the implementation of environmental performance audit. In China, relevant theories about environmental performance audit have not been fully developed, and evaluation index systems for various industries have not been established. Therefore, this paper hopes to establish an evaluation index system of environmental performance audit for iron and steel companies, so as to improve the level of environmental performance of iron and steel enterprises.

This paper summarizes the research results at home and abroad from three aspects of the content, application and evaluation index system of environmental performance audit, and then expounds the theory of fiduciary environmental responsibility, environmental audit theory and 5E audit theory, which is used as the theoretical basis of this paper. Next, this paper introduces the general situation of the case company. By referring to Angang's annual report, social responsibility report and sustainable development report, it collects and collates the environmental management objectives and policies of Angang, as well as the composition of the environmental management organization system and the shortcomings of environmental performance audit. Then the framework of DSR model is elaborated. DSR model is widely applied to the environmental audit of natural resources. Therefore, it has strong applicability to the environmental performance audit research of iron and steel industry which has a significant impact on natural resources. According to the basis of index selection, and in connection with the environmental governance strategy of the case enterprise Angang Steel, the "driving force -- state -- response" (DSR) model is applied to the construction process of the evaluation index system of environmental performance audit, and then according to its pollutant emission characteristics, The environmental performance audit evaluation index system of Angang Steel was obtained, which included 18 indicators in the driving force index, state index and response index system. Then questionnaires were distributed to audit scholars, R & D engineers and steel industry auditors for investigation, and the weights of each level were calculated using analytic hierarchy process. Finally, the environmental performance audit evaluation index system is applied to the case company, Angang Steel, and the environmental value model is used to comprehensively evaluate the environmental performance level of Angang Steel, and the results are studied. The improvement suggestions are put forward according to the case, and the audit conclusions are drawn, pointing out the shortcomings of the enterprise in the environmental management work and the solutions are proposed. Finally, the comprehensive evaluation of the pollutant emission level of Anshan Iron and Steel Company is carried out, and the specific conclusions and shortcomings are drawn, hoping to promote the effective and deeper environmental performance audit of Chinese steel industry.