内部环境绩效审计研究

发布时间：2018-03-26 13:01

本文选题：环境受托责任　切入点：环境审计　出处：《福州大学》2005年硕士论文

【摘要】：工业革命为人类带来了空前繁荣,也带来了人类最大的问题——因环境问题导致的灾难后果与巨大经济损失。随着环境风险的急剧增加,企业迫于生存和发展的压力不得不开始注重环境问题。环境审计作为鉴证企业环境受托责任的手段,在解决环境问题中发挥着积极的作用。在世界各国,企业内部环境审计己作为广泛适用的原则应用于企业高级管理,用以保证企业的运作符合政府的环境标准和公司的内部政策。而我国的内部环境审计总体状况却远远落后于国外,内部环境审计的开展还主要集中在合规性审计领域,对于环境绩效审计涉及较少。因此,目前进行企业内部环境绩效审计的研究具有一定的理论和现实意义。本文共分六章进行研究: 第一章是引言,本部分介绍了本文的研究背景,重点归纳总结了国内外环境审计研究现状并进行了评价,在此基础上规划出全文的理论研究框架。第二章是内部环境绩效审计内涵的理论界定。本章首先通过内部审计、绩效审计的定义推导出内部环境绩效审计的定义,然后分别从经济学和企业实务的角度论证了开展内部环境绩效的必要性和紧迫性。第三章和第四章是本文的重点。第三章是内部环境绩效审计内容及技术方法。本章针对内部环境绩效审计内容的多样性,从企业环境政策、企业环境管理控制制度、企业经营各阶段、建设项目的环境影响四个方面论述了内部环境绩效审计的内容和应采取的特殊技术方法。第四章是内部环境绩效评价指标体系研究。本章首先对国外环境绩效评价指标进行了述评,在此基础上,针对我国的具体情况,设计出一套适合我国企业运用的环境绩效评价指标体系。第五章是我国开展内部环境绩效审计的程序。本文采用审计程序的三阶段说,详细叙述了我国企业开展内部环境绩效审计的程序,以期为企业实施内部环境绩效审计提供实务指导。第六章是我国开展内部环境绩效审计的设想。本章在前文论述了内部环境绩效审计内容和技术方法、内部环境绩效评价指标体系、审计程序的基础上,对照我国的环境管理和环境审计的现实状况提出了推进我国开展企业内部环境绩效审计的政策建议。
[Abstract]:The industrial revolution has brought unprecedented prosperity to mankind, also brought, due to environmental problems caused by the consequences of the disaster and the huge economic losses the biggest problem of mankind. With the rapid increase of environmental risk, enterprises under the pressure of survival and development have to begin to pay attention to the environmental problems. As a means of environmental audit attestation enterprise environmental accountability, play an active in solving environmental problems.
In the world, the enterprise internal environmental audit has been widely used in the application of the principle of enterprise senior management, to ensure that enterprises operate in accordance with the government's environmental standards and the company's internal policies. But our internal environmental auditing is far behind foreign countries, internal environment audit also focused on compliance the auditing field for environmental performance audit involves less. Therefore, it has certain theoretical and practical significance to research the current of internal environmental performance auditing. This paper is divided into six chapters to study:
The first chapter is the introduction. This part introduces the research background of this paper, summarizes the research status quo of environmental audit both at home and abroad and evaluates it, and on this basis, we plan out the theoretical research framework of the full text.
The second chapter is the definition of internal environmental performance auditing theory. This chapter begins with the definition of internal audit, performance audit of the internal audit definition of environmental performance is derived, and then from the economics and business practice demonstrates the necessity and urgency to carry out the internal environmental performance.
The third chapter and the fourth chapter is the focus of this paper. The third chapter is the internal environmental performance auditing contents and methods. This chapter focuses on the content of internal environmental performance auditing policy from diversity, enterprise environment, enterprise environment management control system, enterprise management in each stage of construction projects, environmental impact discusses internal environmental performance auditing content and should adopt special methods in four aspects.
The fourth chapter is the research on the index system of internal environmental performance evaluation. In this chapter, we first commented on the indicators of environmental performance evaluation abroad, and then, based on our specific circumstances, we designed a set of environmental performance evaluation index system suitable for Chinese enterprises.
The fifth chapter is the procedure of carrying out the internal environmental performance audit in our country. In the three stage of the audit procedure, this paper describes in detail the procedures of internal environmental performance auditing for Chinese enterprises, in order to provide practical guidance for enterprises to implement the internal environmental performance audit.
The sixth chapter is the tentative idea to carry out environmental auditing in our country. This chapter discusses the internal environmental performance auditing contents and methods, the evaluation index system of internal environmental performance auditing procedures, based on the reality of the situation, the control of environmental management and environmental audit in China put forward to promote China's development of internal environmental performance auditing policy recommendations.

【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6

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