我国企业内部环境审计理论与实务问题研究

发布时间：2018-02-15 00:27

本文关键词： 环境审计企业内部环境审计环境会计定义　出处：《兰州大学》2006年硕士论文　论文类型：学位论文

【摘要】：企业内部环境审计作为环境审计的一个重要类型,对企业的环境保护活动具有积极的促进作用。“十一五”规划将“发展循环经济,构建社会主义和谐社会”作为国家今后工作的重点,在此背景之下,企业这一最大的环境污染及破坏者主动以内部环境审计为手段改善自身与环境的关系,无疑具有重要意义。本文从我国环境审计发展进程的实际情况出发,在已有环境审计理论研究基础上结合企业内部审计的特点,对企业内部环境审计的基本理论及实务问题进行了探讨。研究共分为五个部分:在导论中简要介绍了环境审计的发展概略和研究现状,并总结得出了本文的研究意义及内容;接下来,第一部分探讨了企业内部环境审计开展的理论基础及开展的动因,从理论和实践两个层面上给出了企业内部环境审计产生并发展的依据;第二部分以构建企业内部环境审计定义为主,对企业内部环境审计的目标、依据、假设和原则等基本理论要素进行了研究;第三和第四部分中结合国外一些经典环境审计文献,研究了较多涉及实务操作的企业内部环境审计的内容、方法和程序等问题;在文章的最后,结合我国现状提出了目前企业内部环境审计实施的难点及相应的对策建议。
[Abstract]:As an important type of environmental audit, internal environmental audit plays an active role in promoting the environmental protection activities of enterprises. Building a harmonious socialist society "is the focus of our country's future work. Under this background, it is undoubtedly of great significance that enterprises, the biggest environmental polluters, take the initiative to improve the relationship between themselves and the environment by means of internal environmental audit." Based on the actual situation of the development process of environmental audit in China, this paper combines the characteristics of internal audit of enterprises on the basis of the existing research on environmental audit theory. This paper discusses the basic theory and practice of the internal environmental audit of enterprises. The research is divided into five parts: in the introduction, the development and current situation of the environmental audit are briefly introduced, and the significance and content of the research are summarized. Then, the first part discusses the theoretical basis and motivation of the development of the enterprise internal environmental audit, and gives the basis for the production and development of the enterprise internal environmental audit from the two levels of theory and practice. The second part is to construct the definition of the internal environmental audit of the enterprise, and study the basic theoretical elements of the internal environmental audit, such as the objective, the basis, the hypothesis and the principle, etc. The third and 4th parts combine with some classical foreign environmental audit literature. This paper studies the contents, methods and procedures of the internal environmental audit of the enterprises involved in practical operation, and at the end of the article, it puts forward the difficulties and corresponding countermeasures of the implementation of the internal environmental audit of the enterprises combined with the present situation of our country.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【引证文献】