我国环境审计风险模型构建及风险应对策略

发布时间：2017-12-31 21:03

本文关键词：我国环境审计风险模型构建及风险应对策略　出处：《沈阳大学》2011年硕士论文　论文类型：学位论文

【摘要】：我国环境状况不容乐观,不合理的生产活动和消费方式加剧了生态环境的进一步恶化。实施环境审计是我国环境现状和环保工作的要求,是衡量国民生产总值以及综合考虑企业生产成本的需要,也是我国可持续发展战略的需要。本文在这样的前提条件下,深入评价和研究我国环境审计风险各个方面的问题,并提出了针对性的意见和建议,以求在前辈们研究成果的基础之上有所创新和突破,使得我国环境审计风险的理论更系统,使其实践更理性。正文共分为六部分：第一部分,绪论。该部分阐述本文的研究背景和意义；总结和评价相关环境审计风险的研究成果,指出其优点以及不够系统和深入,对很多问题意见不统一等不足；针对现有研究的不足之处提出了本文要研究的内容、方法及创新点,同时界定了本文的研究范围。第二部分,论述环境审计风险的基本理论问题。该部分介绍了环境审计产生的理论基础及其内涵、性质和职能；基于环境审计自身的特点和现代风险导向审计思想,从广义的角度阐释环境审计风险定义与特征,为后续的风险研究奠定了理论基础。第三部分,揭示我国环境审计风险的现状及面临的问题。分析了环境审计风险产生的原因、现状及面临的问题(包括附录部分体现出的问题),从而得出以下结论：即建立我国环境审计风险模型和实施风险应对策略是十分必要性的。附录部分——关于我国实务界环境审计现状的问卷调查结果,为本文理论研究做了铺垫,加深了对环境审计整体的理解和把握。第四部分,试析我国环境审计风险模型的构建和应用,是本文的重点。本章节首先介绍了构建环境审计风险模型前需要考虑的因素,即环境审计基本要素、审计过程以、环境和可持续发展要求及其他；然后构建风险模型并系统分析其组成因素,即“环境审计风险=外部风险(概念风险×程序风险×政治风险×环境风险)×执行风险(可接受的环境审计风险条件下,重大错报风险×环境检查风险)”；最后通过实证分析说明风险模型的具体应用。第五部分,提出环境审计风险的应对策略,即承接环境审计风险模型,建立预警体系并对其进行风险管理。前者的研究内容包括风险识别、风险度量和风险决策；后者包括风险管理的涵义及其方法,即风险转移、风险预防、风险控制、风险回避和其他。第六部分,结论。指出了环境审计风险的基本结论、研究的局限性以及后续研究的方向和思路。
[Abstract]:China's environmental situation is not optimistic, unreasonable production activities and consumption mode has aggravated the further deterioration of the ecological environment. The implementation of environmental audit is the environmental status quo and the requirements of environmental protection work. It is the need to measure the gross national product (GNP) and consider the production cost of the enterprise synthetically, and it is also the need of the sustainable development strategy of our country. In order to make innovations and breakthroughs on the basis of the research results of the predecessors, this paper makes an in-depth evaluation and research on various aspects of environmental audit risks in China, and puts forward targeted opinions and suggestions. Make our country environmental audit risk theory more systematic, make its practice more rational. The text is divided into six parts: The first part, introduction. This part describes the research background and significance of this paper; Summarizing and evaluating the research results of environmental audit risk, pointing out its advantages and disadvantages, such as not systematic and in-depth, and disunity of opinions on many issues. Aiming at the deficiency of the present research, this paper puts forward the contents, methods and innovations of this paper, and defines the research scope of this paper. The second part discusses the basic theoretical problems of environmental audit risk, which introduces the theoretical basis, connotation, nature and function of environmental audit. Based on the characteristics of environmental audit itself and modern risk-oriented audit ideas, the definition and characteristics of environmental audit risk are explained from a broad perspective, which lays a theoretical foundation for the subsequent risk research. In the third part, it reveals the current situation and problems of environmental audit risk in China. It analyzes the causes, current situation and problems (including the problems reflected in appendix part) of environmental audit risk. The following conclusions are drawn: it is very necessary to establish the risk model and implement the risk coping strategy of environmental audit in China. The appendix part is the result of questionnaire survey on the current situation of environmental audit in China. It lays the groundwork for the theoretical research of this paper, and deepens the understanding and grasp of the environmental audit as a whole. In the 4th part, it is the focus of this paper to analyze the construction and application of environmental audit risk model in China. Firstly, this chapter introduces the factors that need to be considered before constructing the environmental audit risk model, that is, the basic elements of environmental audit. Audit process to, environmental and sustainable development requirements and others; Then the risk model is constructed and its constituent factors are analyzed systematically. That is, "Environmental audit risk = external risk (conceptual risk 脳 procedure risk 脳 political risk 脳 environmental risk) 脳 implementation risk (under acceptable environmental audit risk, material misstatement risk 脳 environmental inspection risk)"; Finally, the application of the risk model is illustrated by empirical analysis. In the 5th part, the author puts forward the countermeasures of environmental audit risk, that is, undertaking environmental audit risk model, establishing early warning system and carrying out risk management. The former includes risk identification. Risk measurement and risk decision-making; The latter includes the meaning and methods of risk management, that is, risk transfer, risk prevention, risk control, risk avoidance and others. Part 6th, conclusion. The paper points out the basic conclusion of environmental audit risk, the limitation of the research and the direction and thought of the following research.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

【参考文献】