企业内部环境审计运作模式的研究

发布时间：2018-05-12 04:37

本文选题：环境管理系统 + 企业环境审计　；参考：《中国海洋大学》2003年硕士论文

【摘要】： 随着工业文明的飞速发展和人口的激增，自然资源的消耗和污染也在不断加剧。环境的持续恶化和社会可持续发展的要求迫使企业加倍关注环境保护和内部的可持续发展。企业管理的绿色化也要求企业内部设置保护环境的机构和人员，并且自觉实施环境审计。本文在总结国内外开展企业环境审计理论研究成果和实践经验的基础上，提出了企业环境审计运作的模式和具体运作措施，以期对企业加强环境管理、开展环境审计提供理论指导。本文首先揭示了企业内部进行环境审计的必要性、可行性及具备的特点，然后分析了现有环境审计运作模式的优缺点，提出了环境审计运作模式的构成要素，并且按照环境审计的内容分别界定了环境财务审计、环境合规审计和环境绩效审计的详细运作内容，从而构建一个完整的环境审计运作模式。最后，本文分析了与企业环境审计密切相关的一些问题。本文的创新点在于：将审计学的研究建立在环境学、管理学、经济学等学科的基础上，将环境审计作为环境管理系统的一个重要子系统，从环境审计主体、环境审计对象和内容、环境审计目标、环境审计准则、环境审计程序、环境审计方法、环境审计报告等7个要素阐述了我国现阶段企业进行环境财务、环境合规和环境绩效审计运作的模式，并分析了企业进行环境审计的障碍、难点、条件以及相关问题。
[Abstract]:With the rapid development of industrial civilization and the rapid increase of population, the consumption and pollution of natural resources are increasing. The continuous deterioration of environment and the requirement of social sustainable development force enterprises to pay more attention to environmental protection and internal sustainable development. The greening of enterprise management also requires the establishment of environmental protection institutions and personnel, and the self-conscious implementation of environmental audit. On the basis of summing up the theoretical research and practical experience of enterprise environmental audit at home and abroad, this paper puts forward the operation mode and concrete operation measures of enterprise environmental audit, in order to strengthen the environmental management of enterprises. Carry out environmental audit to provide theoretical guidance. This paper first reveals the necessity, feasibility and characteristics of environmental audit in enterprises, then analyzes the advantages and disadvantages of the existing environmental audit operation mode, and puts forward the constituent elements of the environmental audit operation mode. According to the content of environmental audit, the detailed operation contents of environmental financial audit, environmental compliance audit and environmental performance audit are defined respectively, so as to construct a complete operation mode of environmental audit. Finally, this paper analyzes some issues closely related to enterprise environmental audit. The innovation of this paper lies in: the research of auditing is based on the subjects of environment, management, economics and so on, and environmental audit is regarded as an important subsystem of the environmental management system. Environmental audit objects and contents, environmental audit objectives, environmental auditing standards, environmental audit procedures, environmental audit methods, environmental audit reports, etc. The operation mode of environmental compliance and environmental performance audit is analyzed, and the obstacles, difficulties, conditions and related problems of environmental audit are analyzed.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.4

【引证文献】