第二部分常规环境绩效审计方法的研究。
The second part studies the conventional approach to analyze environment performance audit.
因此，目前进行企业内部环境绩效审计的研究具有一定的理论和现实意义。
So the research of internal environmental performance auditing has been theoretical and practical.
本文首先介绍了环境绩效审计的兴起，探讨了开展环境绩效审计的必要性。
The paper introduces the rise of Environmental Performance Audit firstly, and discusses the necessary of carrying out Environmental Performance Audit.
然而，我国对环境绩效审计理论研究还十分缺乏，已有研究也存在着许多缺陷和不足。
However, Environmental Performance Audit theory studies insufficiently, and already has a lot of defect and deficiency.
环境绩效审计是目前审计领域谈论的热点问题，矿业城市转型也是产业经济学的重要研究课题。
Environmental performance audit is a hot topic in auditing field, and mining city restructure is an important subject in industry economics.
审计绩效的提高是以一定的审计制度环境为条件的。
The improvement of audit performance is to take certain auditing system environment as the condition.
审计绩效的提高是以一定的审计制度环境为条件的。
The improvement of audit performance is to take certain auditing system environment as the condition.
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