基于环境管理体系的企业环境审计初探

Methods of EMS-based Enterprises' Environmental Auditing

环境审计是重要的环境管理手段,而现有企业环境审计技术方法已不能满足现代环境管理的要求。本文从分析现有企业环境审计方法的局限性和EMS的原则和要素入手,将企业环境管理体系与第三方执行的企业环境审计相结合,探讨EMS可以为企业环境审计提供的支持,并提出基于EMS开展企业环境审计的程序。

Environmental auditing is an important tool for environmental management. But current methods of enterprises＇ environmental auditing can not meet the need of modern environmental management. This paper first analyzes the insufficiency of current methods of enterprises＇ environmental auditing and the advantages of Environmental Management System （EMS） ; and then explores the guideline, documents and internal auditing of EMS with external environmental auditing; and finally puts for- ward the procedure of EMS-based enterprises＇ environmental auditing.