基于环境审计的制药企业内部审计流程设计

发布时间：2018-02-11 19:07

  本文关键词： 环境审计 制药企业 内部审计　出处：《财会通讯》2017年13期 　论文类型：期刊论文

【摘要】：作为现代经济体系中的最微观组织单元,企业应提高对环境管理问题的重视程度,坚持走可持续发展的道路。内部审计作为企业最重要的管理手段之一,在企业的运营过程中扮演着重要角色,而内部环境审计则是内部审计和环境审计的结合体,能够从全局的角度对企业的环境污染与治理行为进行监督。基于此,本文以制药业为研究对象,深入探讨了这类重污染行业企业应该如何以内部审计为立足点开展环境审计的问题。
[Abstract]:As the most micro organization unit in modern economic system, enterprises should pay more attention to environmental management problems and adhere to the path of sustainable development. Internal audit is one of the most important management means of enterprises. The internal environmental audit is the combination of internal audit and environmental audit, which can supervise the environmental pollution and governance behavior of the enterprise from the overall perspective. Taking pharmaceutical industry as the research object, this paper probes into the problem of how to carry out environmental audit based on internal audit in this kind of heavy pollution industry.
【作者单位】： 江苏大学附属医院;
【分类号】：F239.45;F426.72
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本文编号：1503779