XUE Song    Asia-Australia Business College

Abstract:With the rapid development of science and technology and social economy, the problem of environmental harm is becoming more and more serious, and the problem of environmental protection is more and more concerned by the authorities and the public, which forces heavy polluting enterprises to pay attention to their own environmental management and internal sustainable development. At the same time, as internal audit plays an increasingly important role in the enterprise and contains more and more rich contents, the internal environmental audit of the enterprise, as a new audit type of internal audit, as an important means to supervise the environmental pollution indicators of the enterprise and urge the sustainable development of the enterprise, should also give full play to its functions. This paper takes the iron and steel industry, one of the heavily polluted industries, as an example, and MG Iron and Steel Company as the research object. After elaborating the concepts of environmental audit and internal environmental audit of enterprises, and analyzing and comparing the status quo of internal environmental audit of enterprises at home and abroad, this paper describes the status quo of internal environmental audit of MG Iron and Steel Company, deeply analyzes the existing problems and reasons of internal environmental audit of the company, and then puts forward the following suggestions The corresponding solutions are given. The paper is divided into five parts: the first part introduces the background of the topic, the significance of the topic, the literature review and the framework of research ideas; The second part expounds the concept of environmental audit and compares the status quo of domestic and foreign internal environmental audit. The third part explains the present situation and existing problems of MG Iron and Steel Company's internal environmental audit; The fourth part analyzes the reasons of internal environmental audit; The fifth part puts forward the solution of the problem. This paper takes the internal environmental audit in the internal audit as the research object and MG Iron and Steel Company as an example to study and analyze the application of environmental audit in MG Iron and Steel Company in the form of a special topic, and puts forward the existing problems and solutions. The research method is mainly based on traditional normative research, supplemented by case analysis. Based on existing theories and combining theory with practice, this paper analyzes the obstacles to the smooth implementation of internal environmental audit in MG Iron and Steel Company and most heavy polluting enterprises in China, hoping that the internal environmental audit of enterprises can get the attention of the government and enterprises.

Read the article here:       MG钢铁公司内部环境审计问题研究_薛松.pdf