The Environmental Performance Auditing Based On Circular Economy

The original auditing system was not suitable for the development of circular economy. Based on this new type of economic mode, we also need a new system of auditing: The Environmental Performance Auditing. This paper firstly illustrated some relevant concepts about circular economy, and the necessities of promoting the environmental performance auditing. Secondly, it analyzed the current situation and some existed problems in the environmental performance auditing. Based on this, this paper put forward some corresponding plans, such as completing the theoretical frame of the environmental performance auditing, formulating the laws and regulations adapt to our national condition and the appropriate auditing standards and enhancing the qualities of our auditors.