NATURAL RESOURCES OF AGRICULTURAL PRODUCTION ENVIRONMENTAL AUDIT

Abstract

In the article the directions for enterprises’ natural resources ecological audit development in agroindustrial production sphere were investigated. The peculiarities of the environmental audit and the main principles of its effectiveness were analyzed, the mechanism of environmental audit activity management was analyzed, the ways of carrying out the natural resources environmental audit in agro-industrial production with the involvement of foreign experience were substantiated.
The economic-ecological system includes the subsystems: the basic fundamental process (production, provision of services, etc.), the process of using and protecting natural resources (the use of natural resources in material production, nature conservation activities, the placement of waste in the environment, etc.) and the subsystem of these processes management. Management subsystem can be divided into two systems of lower order: the system of the main functional process, that is, management as a decision-making process and management system maintenance system. The component of this subsystem is management accounting, including environmental objects – environmental accounting, which is the necessary basis for environmental auditing.
Environmental audit is an important tool for ensuring the rational use and reproduction of land resources in the conditions of private ownership of land. When carrying out the environmental audit as part of the overall audit, it is planned to check the completion of the consolidated calculation of the land tax of the enterprise. Environmental audit is a mandatory procedure for assessing the value of real estate and land in the process of changing the owner in order to determine the responsibility for the environmental damage. Environmental expertise and environmental audit can be considered as an instrument that ensures compliance with environmental legislation and environmental requirements, prevention of environmental protection activities violations in the future. Environmental audit is a recommendatory independent examination.
Environmental audit, with the main objective of determining the compliance of the management system taking into account the environmental component of the necessary criteria, contributes to increasing the enterprises’ investment attractiveness. Solving the problem of creating an effective system of resource management and ecological safety of the socio-economic development of Ukraine means not only an adjustment of the current economic policy, but the transition to a fundamentally new ecological and economic model of market reforms. The necessity of stimulating the enterprises-environmentalists to the introduction of ecologically safe technologies and management, reduction of technogenic load on the environment were proved.