企业清洁生产审计研究

发布时间：2018-03-09 16:49

本文选题：清洁生产审计　切入点：程序　出处：《天津财经学院》2001年硕士论文　论文类型：学位论文

【摘要】： 环境审计是在二十世纪七十年代兴起的一种对社会各部门和区域的环境状况和环境行为进行评价的环境管理工具。随着环境审计实施范围的不断拓展，出现了多种类型的环境审计。按审计对象的不同，环境审计主要可分为清洁生产审计、现场污染审计和环境管理体系审计。清洁生产审计的对象是整个产品生产过程，是生命周期评估的延伸；现场污染审计则是在房地产交易前对转移财产的环境负债的评价；环境管理体系审计针对的是企业的环境管理体系。其中，清洁生产审计是其他环境审计进行的技术基础，对于环境审计的发展有着重大的意义。它的出现是与国际上污染控制方式的发展相适应的，，它将污染控制由末端治理方法上升为全过程控制，通过对企业的工业生产进行预防污染的分析和评估，达到清洁生产的目的。由于工业污染是导致全球资源枯竭和生态破坏的主要来源，因而进行清洁生产审计、有效地治理工业污染，是实现经济和环境协调持续发展的重要手段。而我国目前清洁生产审计的推行状况还远远不够，有必要加大推行力度，从各方面给予支持。鉴于此，笔者选择了我国企业清洁生产审计的实施与推进作为论文选题，以期从这一层面对清洁生产审计在实践中的推行作以补充和深入探讨。本文从研究问题的一般方法入手，首先对国内外研究、推行清洁生产审计的状况进行了综述，然后按什么是清洁生产审计——为什么要实施清洁生产审计——如何实施清洁生产审计的逻辑思路层层深入，最后落脚于我国企业推行清洁生产审计的问题及对策上。基于上述考虑，论文总体结构如下：第一部分：追古溯今，国内外理论研究及实施推行状况综述。第二部分：扼要介绍清洁生产审计的内涵及意义，并澄清了当前对清洁生产审计内涵理解的几个误区。第三部分：如何进行清洁生产审计。从清洁生产审计与环境管理体系（EMS）的比较研究的角度，论述了清洁生产审计与EMS在实践中结合进行的可行性和必要性，以及清洁生产审计的具体程序。第四部分：重要论述了目前我国推行清洁生产审计面临的最大问题——动力不足，分析了此问题存在的原因。第五部分：根据前一部分所述的问题，提出了相应的对策措施，重点分析了经济政策的可行性。本文是作者致力于环境审计课题研究过程中，对清洁生产审计进行学习、探索和思考的总结，其特色之处主要体现于两点：一、在介绍清洁生产审计程序时，尝试进行了计算机编程，将可行性分析这一审计阶段用电脑进行了演示，对于整个审计程序的计算机化起到了推动作用。二、在对策措施这部分中，跳出了只谈政策、法制的套路，从环境经济学的角度，分析几种具体的经济措施。
[Abstract]:Environmental audit is a kind of environmental and environmental situation that emerged in 1970s for all sectors and regions of society.
Environmental management tools for evaluation. With the continuous expansion of the scope of environmental audit, various types of environment have emerged.
According to the different object of audit, environmental audit can be divided into clean production audit, field pollution audit and environmental management.
System audit. The object of clean production audit is the whole process of product production, the extension of life cycle assessment; field pollution.
The audit is the evaluation of the environmental liabilities of the transfer of property before the real estate transaction; the audit of the environmental management system is aimed at the enterprise.
The clean production audit is the technical basis for other environmental audits and the environmental audit.
Development is of great significance. Its emergence is adapted to the development of international pollution control methods, which controls pollution.
From the end treatment method to the whole process control, the analysis and evaluation of pollution prevention through the industrial production of the enterprise
For the purpose of achieving cleaner production, industrial pollution is the main source of global resource depletion and ecological destruction.
It is an important means to realize the coordinated and sustained development of the economy and the environment by carrying out the audit of cleaner production and effectively controlling the industrial pollution.
At present, the implementation of China's cleaner production audit is far from enough. It is necessary to strengthen the implementation of the audit.
In view of this, the author chose the implementation and promotion of China's enterprise cleaner production audit as a topic in this paper, with a view to this issue.
In the face of the implementation of the clean production audit in practice, the layer is supplemented and discussed in depth.
This paper starts with the general method of studying the problems, and first of all, the status of cleaner production audit is carried out at home and abroad.
A review, and then what is a cleaner production audit - why clean production audits - how to carry out cleanliness
The logical thinking of production audit is in-depth and finally falls on the problems and Countermeasures of implementing clean production audit in China's enterprises
.
Based on the above considerations, the overall structure of the paper is as follows:
The first part: after the ancient back, domestic and foreign theoretical research and implementation status review.
The second part: briefly introducing the connotation and significance of clean production audit, and clarifying the current connotation of cleaner production audit
Several misunderstandings of understanding.
The third part: how to carry out the cleaner production audit. From the comparison of the clean production audit and the environmental management system (EMS)
In this study, the feasibility and necessity of combining clean production audit and EMS in practice are discussed, as well as cleaning.
The specific procedure of production audit.
The fourth part: it is important to discuss the biggest problems in the implementation of cleaner production audit in China at present - the lack of power and the point of view.
The cause of the problem is analyzed.
The fifth part: according to the problems mentioned in the previous part, the corresponding countermeasures are put forward, and the economic policy is emphatically analyzed.
The feasibility of it.
In this paper, the author is committed to the research process of environmental audit, learning, exploring and thinking about cleaner production audit.
The main features of the summary are two points:
First, in the introduction of the cleaner production audit procedure, the computer programming is attempted and the feasibility analysis is analyzed.
The segment was demonstrated by computer, which played an important role in the computerization of the entire audit procedure.
Two, in this part of the countermeasures, we jump out of the policy and rule of law, from the perspective of environmental economics.
Analysis of several specific economic measures.

【学位授予单位】：天津财经学院
【学位级别】：硕士
【学位授予年份】：2001
【分类号】：F239.4

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