Y煤炭公司生产环节绿色内部控制研究

发布时间：2018-01-07 05:08

本文关键词：Y煤炭公司生产环节绿色内部控制研究　出处：《中国地质大学(北京)》2017年硕士论文　论文类型：学位论文

【摘要】：煤炭生产过程中产生的巨大的环境风险不可小觑,水污染、废气排放、瓦斯事故、土地塌陷等环境事故屡见报端,在GDP经济主义时代发展至上的驱动下,高消耗的粗放生产方式导致资源枯竭现象比比皆是,高污染带来了一系列生态失衡的问题,在煤炭企业的发展中尤甚。“十三五规划”提出全面实施绿色制造,实现创新、协调、绿色、开放、共享的发展。内部控制作为全面风险管理、强化企业管控的重要手段,对煤炭公司的持续发展有重要意义。本文基于此背景选取Y煤炭公司为案例,针对其生产环节绿色内部控制建设展开研究。本文围绕煤炭生产环节存在的环境风险,以内部控制和绿色管理理论为基础,对于绿色内部控制的内涵进行了界定。即以绿色管理为思想导向,以内部控制为基本手段,有效防范环境风险,实现资源整合、环保合规、效率更高的过程。本文根据实地调研和文献资料分析Y煤炭公司生产环节的环境风险,从公司持续发展、政府环境监管、行业竞争压力及践行社会责任四方面分析绿色内部控制的必要性。论文重点从Y公司生产环节实际出发,分析其内部控制的现状,揭示其环境风险管理的缺陷,研究构建基于绿色视角的企业生产环节内部控制目标、原则及措施,以优化该企业生产环节的内部控制。本文创新性地提出了“绿色内部控制”的概念,为Y煤炭公司防范环境风险、实现持续发展提供了一种有效的解决途径。这一研究为现有内部控制理论的研究提供了新的视角;同时,绿色内部控制优化方案的应用,也为其他煤炭企业实现绿色化管理提供有力的保障。
[Abstract]:The huge environmental risk in the coal production process can not be underestimated, water pollution, exhaust gas discharge, gas accidents, land collapse and other environmental accidents are frequently reported, driven by the development of GDP economism era. High consumption of extensive production mode leads to the phenomenon of resource depletion everywhere, high pollution has brought a series of ecological imbalance problems, especially in the development of coal enterprises. "the 13th Five-Year Plan" proposed the implementation of green manufacturing. To achieve innovation, coordination, green, open, shared development. Internal control as a comprehensive risk management, an important means to strengthen enterprise control. This paper selects Y coal company as a case based on this background. This paper focuses on the environmental risk of coal production links, based on the theory of internal control and green management. The connotation of green internal control is defined, that is, green management as the ideological direction, internal control as the basic means to effectively prevent environmental risks, achieve resource integration, environmental compliance. According to the field investigation and literature analysis, this paper analyzes the environmental risk of the production link of Y coal company, from the sustainable development of the company, the government environmental supervision. This paper analyzes the necessity of green internal control from four aspects of industry competition pressure and social responsibility. This paper focuses on the reality of Y Company's production link, analyzes the current situation of its internal control, and reveals the defects of its environmental risk management. In order to optimize the internal control of the production link of the enterprise, this paper innovatively puts forward the concept of "green internal control" by studying and constructing the internal control objectives, principles and measures of the production link of the enterprise based on the green perspective. It provides an effective solution for Y Coal Company to prevent environmental risk and realize sustainable development. This research provides a new perspective for the study of existing internal control theory. At the same time, the application of green internal control optimization scheme also provides powerful guarantee for other coal enterprises to realize green management.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7

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