ZHANG Kun    Business School

Abstract：With the continuous progress of society and the continuous development of science and technology, the conflict between economic development and environmental governance is becoming increasingly serious. On the one hand, audit, as a means of verifying the entrusted economic responsibility of enterprises, should also play a positive role in solving environmental problems, so it is very necessary to carry out environmental audit. On the other hand, because enterprises are major environmental polluters, their initiative to implement internal environmental audit is of great significance for environmental protection. This paper mainly talks about the status quo and existing problems of internal environmental audit of Chinese enterprises, analyzes the reasons for these problems, and puts forward countermeasures and suggestions to solve the problems. The aim is to improve people's attention to environmental protection, at the same time to promote the development of our enterprise internal environmental audit, to realize the coordinated development of economy and environment, to build a harmonious society.

Read the article here:       论我国企业内部环境审计(1).pdf