企业环境审计实施内容推进研究
发布时间：2018-11-20 17:17
【摘要】：近年来，我国环境问题日趋严峻，伴随着经济的发展，所带来的往往是环境恶化的后果，政府和公众对如何解决环境问题也投入了更多的关注，且环境恶化问题的缓解不能仅依靠政府强制与行业监管等外部力量，而更应该着眼于企业角度，从内部和根源上制止环境污染行为的发生。此外，企业关注环境风险，不仅要从产品末端治理角度出发，更应站在企业战略的高度处理环境问题，所以内部环境审计的实施内容问题逐步受到重视。 内部环境审计实施具有可行性、必要性及经济性，，但是目前国内内部环境审计发展缓慢，且存在由政府环境审计主导，内部环境审计处于被动地位等弊端，实施内容大多局限于环境合规性审计，对环境财务审计、环境绩效审计则过少关注，几乎没有企业实施环境风险预警机制审计，审计内容过于单一。究其原因，主要是没有完善的内部环境审计实施标准，而继续完善并推进内部环境审计实施内容的研究是制定其标准的基础。 因此本文从内部环境审计定义出发，结合企业环境责任，并根据内部审计职能和“事前审计”定位论证将环境风险预警机制审计引入内部环境审计的可行性，从而拓展了内部环境审计的实施内容，具体包括：环境合规性审计、环境财务审计、环境绩效审计和环境风险预警机制审计。并结合中石化的具体案例，研究企业内部环境审计实施内容在实务操作中的可行性和实施的效果，并提出了发展内部环境审计亟待解决的问题。 本文的创新之处在于：（1）站在企业内部审计角度，结合环境审计、环境风险管理和风险预警的理论，拓展内部环境审计实施内容的理论研究，并结合实务案例，对实践具有一定的借鉴意义。（2）借鉴政府公共工程环境风险预警的先进理论，企业应构建环境风险预警机制，对企业环境风险进行持续动态的监督，将环境风险防患于未然。内部审计人员对企业环境风险预警机制实施审计，并将环境风险预警机制审计引入企业内部环境审计实施内容中。
[Abstract]:In recent years, China's environmental problems are becoming increasingly serious, along with the economic development, often brings about the consequences of environmental degradation, the government and the public have also invested more attention on how to solve environmental problems. Moreover, the mitigation of environmental degradation problem can not only rely on external forces such as government enforcement and industry supervision, but also should focus on the enterprise perspective, and prevent the occurrence of environmental pollution behavior from the internal and the root. In addition, enterprises pay attention to environmental risks, not only from the point of view of product end governance, but also from the height of enterprise strategy to deal with environmental issues, so the implementation content of internal environmental audit has been paid more and more attention. The implementation of internal environmental audit is feasible, necessary and economical. However, the development of internal environmental audit in China is slow, and it is dominated by government environmental audit, and the internal environmental audit is in a passive position. Most of the implementation content is limited to environmental compliance audit, environmental financial audit, environmental performance audit is too little attention, almost no enterprise to implement environmental risk early warning mechanism audit, the audit content is too single. The main reason is that there is no perfect implementation standard of internal environmental audit, and it is the basis of establishing the standard to continue to improve and promote the research on the implementation content of internal environmental audit. Therefore, based on the definition of internal environmental audit, combined with enterprise environmental responsibility, and according to the internal audit function and "prior audit" positioning to demonstrate the feasibility of introducing environmental risk early warning mechanism audit into internal environmental audit. The implementation content of internal environmental audit is expanded, including: environmental compliance audit, environmental financial audit, environmental performance audit and environmental risk early warning mechanism audit. Combined with the specific case of Sinopec, this paper studies the feasibility and effect of the implementation of internal environmental audit in practical operation, and puts forward the problems to be solved urgently in the development of internal environmental audit. The innovation of this paper lies in: (1) from the angle of enterprise internal audit, combining the theory of environmental audit, environmental risk management and risk warning, expanding the theoretical research of the implementation content of internal environmental audit, and combining with practical cases, It has certain reference significance to the practice. (2) drawing lessons from the advanced theory of environmental risk early warning of government public works, enterprises should construct environmental risk warning mechanism, and carry on the continuous dynamic supervision to the enterprise environmental risk. Take precautions against environmental risks. The internal auditors audit the enterprise environmental risk warning mechanism, and introduce the environmental risk warning mechanism audit into the implementation content of the enterprise internal environmental audit.
【学位授予单位】：南京审计学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：X196;F239.4
本文编号：2345506
[Abstract]:In recent years, China's environmental problems are becoming increasingly serious, along with the economic development, often brings about the consequences of environmental degradation, the government and the public have also invested more attention on how to solve environmental problems. Moreover, the mitigation of environmental degradation problem can not only rely on external forces such as government enforcement and industry supervision, but also should focus on the enterprise perspective, and prevent the occurrence of environmental pollution behavior from the internal and the root. In addition, enterprises pay attention to environmental risks, not only from the point of view of product end governance, but also from the height of enterprise strategy to deal with environmental issues, so the implementation content of internal environmental audit has been paid more and more attention. The implementation of internal environmental audit is feasible, necessary and economical. However, the development of internal environmental audit in China is slow, and it is dominated by government environmental audit, and the internal environmental audit is in a passive position. Most of the implementation content is limited to environmental compliance audit, environmental financial audit, environmental performance audit is too little attention, almost no enterprise to implement environmental risk early warning mechanism audit, the audit content is too single. The main reason is that there is no perfect implementation standard of internal environmental audit, and it is the basis of establishing the standard to continue to improve and promote the research on the implementation content of internal environmental audit. Therefore, based on the definition of internal environmental audit, combined with enterprise environmental responsibility, and according to the internal audit function and "prior audit" positioning to demonstrate the feasibility of introducing environmental risk early warning mechanism audit into internal environmental audit. The implementation content of internal environmental audit is expanded, including: environmental compliance audit, environmental financial audit, environmental performance audit and environmental risk early warning mechanism audit. Combined with the specific case of Sinopec, this paper studies the feasibility and effect of the implementation of internal environmental audit in practical operation, and puts forward the problems to be solved urgently in the development of internal environmental audit. The innovation of this paper lies in: (1) from the angle of enterprise internal audit, combining the theory of environmental audit, environmental risk management and risk warning, expanding the theoretical research of the implementation content of internal environmental audit, and combining with practical cases, It has certain reference significance to the practice. (2) drawing lessons from the advanced theory of environmental risk early warning of government public works, enterprises should construct environmental risk warning mechanism, and carry on the continuous dynamic supervision to the enterprise environmental risk. Take precautions against environmental risks. The internal auditors audit the enterprise environmental risk warning mechanism, and introduce the environmental risk warning mechanism audit into the implementation content of the enterprise internal environmental audit.
【学位授予单位】：南京审计学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：X196;F239.4
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