近年来我国固体废物有效监管受到底数不清的信息瓶颈约束，工业源情况尤甚，因此有必要创新开发监管技术。基于风险导向审计模式及其思想，本文针对工业企业开发了风险导向的企业固体废物审计模式，包括：界定企业固体废物审计的风险要素，搭建审计风险的概念模型，建立固体废物管理风险识别、评估和应对为关键环节的工作主线。将该模式应用于某电镀企业固体废物环境审计活动，发现该企业存在固体废物管理行为违规和数据错报风险。风险导向固体废物审计可作为环境管理工具，帮助监管部门掌握企业固体废物管理信息，引导企业开展固体废物风险管理。

In recent years, the effective supervision of solid waste in China is constrained by the unclear information, especially the situation of industrial source, so it is necessary to develop new supervision technology. Based on the risk-oriented audit mode and its ideas, this paper develops a risk-oriented solid waste audit mode for industrial enterprises, including defining the risk factors of enterprise solid waste audit, building a conceptual model of audit risk, and establishing solid waste management risk identification, assessment and response as the framework. This mode is applied to the environmental audit of solid waste in an electroplating enterprise, and it is found that the enterprise has the risk of solid waste management behavior violation and data misstatement. The risk-oriented solid waste audit can be used as an environmental management tool to help the regulatory authorities master the information of enterprise solid waste management and guide enterprises to carry out solid waste risk management.

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