环境成本视角下的BH纸业内部控制研究

发布时间：2018-03-11 15:29

本文选题：内部控制　切入点：环境成本　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：内部控制作为现代企业管理中的重要组成部分,是企业健康持续稳定发展的有力保证。在国内企业中,由于内部控制制度还不完善,导致很多企业管理工作水平低下,内控管理活动开展不畅。而对于造纸企业来说,环境保护问题作为一个敏感问题,也越来越被社会公众和政府所重视。因此,近年来国家针对环境保护和内部控制规范出台了多项法律法规,要求严格控制污染源,加强环境保护,规范企业的内部控制活动。合理控制环境成本不仅可以保护自然环境,对社会公众负责,更可以促进企业未来的健康可持续发展。因此,完善环境成本视角下的内部控制,已成为企业目前发展的当务之急。本文在学习与研究内部控制与环境成本理论的基础上,深入结合BH纸业具体情况,沿着研究现状、分析问题、解决问题的研究思路,对BH纸业的实际情况进行分析,提出了完善环境成本视角下内部控制的具体建议。论文首先回顾了国内外的有关研究成果;其次,论述了内部控制与环境成本的相关理论,分析了两者间的关系。然后介绍BH纸业的基本情况、环境成本现状和内部控制现状,可以看出BH纸业目前的经营状况较差,环境成本偏高,内部控制中采购管理、生产、风险评估等环节的现状均有一定问题,证明了无论是从企业利益的角度出发,还是从社会大环境的角度出发,BH纸业对于开展环境成本视角下的内控都具有强烈的必要性与可行性;接着,就存在的内控问题进行具体分析,可以发现BH纸业在预算与采购环节的环境成本管理松弛,生产环节的各环境指标与成本控制松懈,对企业面临的风险评估不健全,在组织结构、环境成本控制制度与监督、奖惩体系等方面均存在一定缺陷;最后针对问题提出了完善建议,如优化内部环境管理体制、强化绿色采购的环境成本管理标准、严格控制生产环节的环境成本、完善包括环境风险在内的风险评估体系以及改进环境成本控制的其他各项具体制度等。通过完善BH纸业环境成本视角下的内部控制制度,提高了内部控制的科学性、合理性,对环境成本的管理提出了有效建议,为今后BH纸业可持续发展目标的实现起到了促进的作用。
[Abstract]:As an important part of modern enterprise management, internal control is a powerful guarantee for the healthy and stable development of enterprises. In domestic enterprises, the internal control system is not perfect, which leads to the low level of management in many enterprises. As a sensitive issue, environmental protection has been paid more and more attention to by the public and the government. In recent years, the state has issued a number of laws and regulations for environmental protection and internal control, which require strict control of pollution sources, strengthening environmental protection and standardizing the internal control activities of enterprises. Reasonable control of environmental costs can not only protect the natural environment. Accountability to the public can promote the healthy and sustainable development of enterprises in the future. Therefore, improve the internal control from the perspective of environmental costs, On the basis of studying and studying the theory of internal control and environmental cost, this paper deeply combines the specific situation of BH paper industry, along with the present research situation, analyzes the problems and solves the problems. This paper analyzes the actual situation of BH paper industry, and puts forward some specific suggestions for perfecting internal control from the perspective of environmental cost. Firstly, the paper reviews the relevant research results at home and abroad, secondly, discusses the relevant theories of internal control and environmental cost. This paper analyzes the relationship between the two, and then introduces the basic situation of BH paper industry, the present situation of environmental cost and internal control. It can be seen that BH paper industry is in poor operating condition, high environmental cost, procurement management and production in internal control. The current situation of risk assessment and other links has certain problems, which proves that whether from the perspective of the interests of the enterprise, Or from the point of view of social environment, BH paper industry has strong necessity and feasibility to carry out internal control under the angle of environmental cost. It can be found that BH paper industry has lax environmental cost management in budget and procurement, lax environmental indicators and cost control in production links, imperfect risk assessment of enterprises, organizational structure, environmental cost control system and supervision, Finally, some suggestions are put forward, such as optimizing the internal environment management system, strengthening the environmental cost management standard of green purchasing, strictly controlling the environmental cost of the production link, and so on. Perfecting the risk assessment system, including environmental risk, and other specific systems of environmental cost control, etc. By perfecting the internal control system of BH paper industry from the perspective of environmental cost, the scientific and reasonable internal control is improved. Some effective suggestions on the management of environmental cost are put forward, which will promote the realization of the sustainable development goal of BH paper industry in the future.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.83;F406.7

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