造纸业环境审计风险识别与应对——以晨鸣纸业为例

发布时间：2017-12-28 17:05

本文关键词：造纸业环境审计风险识别与应对——以晨鸣纸业为例　出处：《财会通讯》2017年16期 　论文类型：期刊论文

【摘要】：造纸企业在生产过程中不仅耗用大量水资源,而且还排放大量污水,生产经营过程中排放的大量污染物必然会对环境产生影响。审计作为国家经济安全运行的免疫系统,理应发挥其应有的作用,对造纸企业开展环境审计具有重要意义。本文以晨鸣纸业为例,从环境审计风险认定、识别与应对入手,对其风险环境进行识别,有针对性的提出应对策略,即牢牢把握环境审计人员素质、审计程序以及专家使用等环节,从而有效提升造纸业环境审计风险的识别与应对能力。
[Abstract]:Paper-making enterprises not only consume large amounts of water resources, but also discharge large amounts of sewage in production process. A large number of pollutants discharged during production and operation will have an impact on the environment. As the immune system of the national economic security, audit should play its due role, and it is of great significance to the environmental audit of paper making enterprises. In this paper, Chenming paper as an example, from the environmental auditing risk identification, recognition and response of identification of the risk environment, the proposed coping strategies, namely, firmly grasp the environmental quality of audit staff, audit procedures and expert use and other aspects, so as to effectively enhance the identification paper of the environmental auditing risk and coping ability.
【作者单位】：贵州职业技术学院;
【分类号】：F239.6;F426.83
【正文快照】： 中国的造纸企业数量繁多,污染严重,很多缺乏先进的污水处理设备,面临这种情况,这些企业只能以偷排污水来维持生存,同时一些大型造纸企业出于降低成本的考虑也存在大量排放污水的情况。据国家统计局调查资料显示,至2014年底全国共有约7000家造纸企业,其中上市公司24家。据国家

【相似文献】