我国制药企业环境审计现状研究

发布时间：2018-04-14 11:28

本文选题：环境污染 + 制药企业　；参考：《南京信息工程大学》2017年硕士论文

【摘要】：在现如今的社会发展中,普遍存在过度利用自然资源的状况,生态环境持续恶化现象在全球范围内均不同程度的存在。全球可持续发展之路上,环境问题的影响已成最大的制约因素。环境审计便是在20世纪60年代末,各国探寻社会经济可持续发展时应运而生的,它是一种能评价某个组织环境状况与环境行为的的环境管理工具。发达国家于80年代后将其逐步当成为环境监管的一种主要方法,为此成立了专业的环境审计机构,主动发展环境审计。在1983—1998年期间,虽然没有对环境审计有一个较为清晰的概念,但审计署所开展的一些审计项目中已经对环境保护资金展开了相关事项的审计工作,我国的环境审计工作也就此开始。较之于发达国家,我国在审计相关领域以及审计类型等方面仍有诸多不足,但经过多年发展与实践,我国的环境审计也取得了可喜的进步。现阶段的不足主要源于社会公众的意识、法律法规的制定、环境监测管理的水平以及评价指标系统和人力资源等因素。在众多污染企业中,本文选择了制药行业为研究对象,立足于环境审计的现有发展,利用案例分析法和规范研究法,以环境审计的相关理论概念为基础,融合我国制药企业的特征和环境审计在该行业的发展现状,站在外部审计的角度从审计部门是否可控来分析我国制药企业目前环境审计所存在的问题,并结合案例提出相应的改善方法,探究制药企业的环境审计现状。文章研究内容分为六个部分:第一章主要将本文的研究背景、研究意义及本文的主要内容进行介绍。第二章对环境审计相关概念进行阐述,介绍国内外的相关研究内容并进行比较,继而对企业的环境审计有更深层次的探究。第三章首先以联邦制药企业为案例,分析环境审计在制药企业运用中存在的问题,进而延伸到整个制药行业现如今在发展过程当中所存在的尖锐的环境问题,以表明环境审计在该行业的应用迫在眉睫。第四章分析出由联邦制药为例的制药行业环境审计所存在的缺陷以及不足之处。第五章即对上一章节所述存在的一系列问题给予相应的解决方法。第六章对全文进行总结概括,并对本文研究中尚有的不足之处以及有待深入研究的问题点明阐述。
[Abstract]:In the present social development, the situation of over-utilization of natural resources is widespread, and the phenomenon of the continuous deterioration of ecological environment exists in different degrees in the global scope.On the road of global sustainable development, the impact of environmental problems has become the biggest constraint.Environmental audit came into being at the end of 1960s when countries sought sustainable development of social economy. It is a kind of environmental management tool which can evaluate the environmental status and behavior of a certain organization.The developed countries gradually regard it as a main method of environmental supervision after 1980s. For this reason, professional environmental audit institutions have been set up to actively develop environmental auditing.During the period 1983-1998, although there was no clear concept of environmental audit, a number of audit projects carried out by the Audit Office carried out audits of environmental protection funds.The environmental audit work of our country also begins accordingly.Compared with developed countries, our country still has many deficiencies in auditing related fields and audit types, but after years of development and practice, China's environmental audit has also made gratifying progress.The deficiency at the present stage is mainly due to the public consciousness, the formulation of laws and regulations, the level of environmental monitoring and management, the evaluation index system and human resources, and so on.Among the many polluting enterprises, this paper chooses the pharmaceutical industry as the research object, based on the existing development of environmental audit, using the case analysis method and normative research method, based on the related theoretical concepts of environmental audit.Combining the characteristics of Chinese pharmaceutical enterprises and the development of environmental audit in this industry, from the angle of external audit, this paper analyzes the problems existing in the environmental audit of Chinese pharmaceutical enterprises from the point of view of whether the audit department is controllable or not.Combining with the case, the paper puts forward the corresponding improvement methods, and probes into the current situation of the environmental audit of pharmaceutical enterprises.The research content is divided into six parts: the first chapter mainly introduces the research background, research significance and the main content of this paper.The second chapter expounds the related concepts of environmental audit, introduces and compares the related research contents at home and abroad, and then probes into the environmental audit of enterprises at a deeper level.The third chapter takes the federal pharmaceutical enterprises as a case, analyzes the problems existing in the application of environmental audit in pharmaceutical enterprises, and then extends to the sharp environmental problems existing in the development process of the whole pharmaceutical industry.To show that the application of environmental audit in this industry is imminent.The fourth chapter analyzes the defects and shortcomings of the environmental audit of the pharmaceutical industry as an example of the federal pharmaceutical industry.The fifth chapter gives the corresponding solutions to a series of problems mentioned in the previous chapter.The sixth chapter summarizes the full text, and points out the shortcomings of this study and the problems to be further studied.
【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F239.6

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