千峰钢铁有限责任公司环境绩效审计研究

发布时间：2018-07-03 15:44

本文选题：千钢公司 + 环境绩效审计　；参考：《兰州大学》2012年硕士论文

【摘要】：随着现代工业社会的迅速发展,高速的经济增长在为人类创造物质财富的同时,也带来了日益严峻的环境问题,引起了世界各国的高度关注。环境绩效审计作为环境管理的重要手段之一,也逐渐用于环境污染管理领域。政府审计部门作为政府的职能部门,有责任对排污企业的环境污染状况、治理情况以及环境管理的健全性和有效性进行监督和评价,以促进企业有效履行环境绩效管理责任。因此,开展环境绩效审计是发挥审计监督职能,促进经济可持续发展的重要手段之一,也是建立环境友好型企业的客观要求。目前,国内外的环境绩效审计有了较大的发展,审计学界对环境绩效审计的研究也日益增多,特别是在一些国家和国际组织的推动下,理论研究工作已取得一定成果。但是,在我国由于环境绩效审计开展的较晚,理论研究的深度还不够,系统性也不强,缺乏对审计实践的具体指导。因此,本文在梳理现有环境绩效审计理论的基础上,对环境绩效审计理论进行进一步的研究和探讨,阐述了环境绩效审计的内涵、环境绩效审计评价体系和环境绩效审计程序等内容,为开展环境绩效审计实践提供理论支撑。本文选取千峰钢铁有限责任公司(以下简称千钢公司)作为案例研究对象,在全面了解该公司环境绩效现状的基础上,对该公司涉及环境绩效审计的主要内容进行分析和研究,并以环境绩效审计指标体系的方式归纳出千钢公司的环境绩效审计现状。再根据环境绩效审计的相关政策法规,对千钢公司环境绩效状况进行评价。首先,客观评价千钢公司在环境绩效方面取得的积极成果。其次,反映该公司在环境绩效审计中发现的突出问题并分析原因。最后,提出有针对性的改进建议。希望本文的研究能为开展环境绩效审计提供一些思路和借鉴,以促进政府和企业的环保意识,为建设环境友好型企业和国家生态文明做出应有的贡献。
[Abstract]:With the rapid development of modern industrial society, the rapid economic growth not only creates material wealth for human beings, but also brings more and more serious environmental problems. As one of the important means of environmental management, environmental performance audit is gradually used in the field of environmental pollution management. As the functional department of the government, the government audit department has the responsibility to supervise and evaluate the environmental pollution situation, the governance situation and the soundness and effectiveness of the environmental management of the sewage enterprises, in order to promote the enterprises to effectively fulfill the responsibility of environmental performance management. Therefore, carrying out environmental performance audit is one of the important means to exert audit supervision function and promote the sustainable development of economy, and it is also the objective requirement of establishing environment-friendly enterprises. At present, there has been a great development of environmental performance audit at home and abroad, and the research on environmental performance audit has been increasing day by day in auditing circles. Especially under the promotion of some countries and international organizations, some achievements have been made in the theoretical research work. However, due to the late development of environmental performance audit in China, the depth of theoretical research is not enough, the system is not strong, and there is a lack of specific guidance to audit practice. Therefore, on the basis of combing the existing theory of environmental performance audit, this paper makes further research and discussion on the theory of environmental performance audit, and expounds the connotation of environmental performance audit. Environmental performance audit evaluation system and environmental performance audit procedures provide theoretical support for the practice of environmental performance audit. This paper selects Qianfeng Iron and Steel Co., Ltd (hereinafter referred to as Qiangang Company) as the case study object, based on the comprehensive understanding of the current situation of the company's environmental performance, the main contents of the company involved in environmental performance audit are analyzed and studied. The present situation of environmental performance audit of Qiangang is concluded by the way of environmental performance audit index system. Then according to the relevant policies and regulations of environmental performance audit, the paper evaluates the environmental performance of Qiangang. First of all, objective evaluation of the environmental performance of Qiangang achieved positive results. Secondly, it reflects the outstanding problems found in the environmental performance audit and analyzes the reasons. Finally, some suggestions for improvement are put forward. It is hoped that the research in this paper can provide some ideas and lessons for the development of environmental performance audit in order to promote the environmental awareness of the government and enterprises and make due contributions to the construction of environment-friendly enterprises and national ecological civilization.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.6

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