企业的清洁生产再审核探讨

Discussion on the Re-audit of Cleaner Production of Enterprises

企业的清洁生产再审核既是政策法规的要求,更是适应发展提升企业整体水平的必然选择。企业在完成初次清洁生产审核后,其再审核从形式和内容上均应为在上次基础上的提升与拓展,而非简单的从头再来。本研究结合审核实际,针对企业再审核工作的特点,提出有别于传统审核程序的新的审核程序,具体体现为内容上的延续、深度上的递进和程序上的简化,从而达到提升审核效率、避免不必要的时间与审核资源浪费的目的。新审核程序为日渐常态化的企业清洁生产再审核工作提供了更为高效的审核手段。

The re-examination of cleaner production of enterprises is a requirement of policies and regulations,and it is also an inevitable choice to adapt to development and improve the overall level of enterprises.After completing the initial cleaner production audit,the re-audit should be an improvement and expansion on the basis of the previous one in terms of form and content,rather than simply starting from scratch.Based on the actual audit situation,this study proposes an audit method different from the traditional audit procedure according to the characteristics of the re-audit work of enterprises,which is reflected in the continuation of content,the progression of depth and the simplification of procedures.It achieves the purpose of improving audit efficiency and avoiding unnecessary waste of time and audit power.The new audit procedure proposes to provide a more efficient audit method for the increasingly regular re-audit of cleaner production of enterprises.