论企业环境审计的开展

发布时间：2018-08-26 07:00

【摘要】：我国改革开放以来,伴随着经济的快速发展,人们越来越多地注重企业的效益和自身的经济利益,而对于我们赖以生存的环境则很少关心。从宏观上看,一些企业给环境造成的污染降低了整个地区的环境质量,工业集中的城市,矿区的污染、噪声使城市环境日趋恶化,污水污染河道,污染饮用水库,直至殃及国家近海大面积海域,废气形成酸雨,烟尘笼罩城市上空,每天散落的工业粉尘高达数十吨,高分贝噪声殃及居民、学校、机关和医院。从企业微观角度来看,传统观念认为人类所需的自然资源是取之不尽、用之不竭的,对环保投资会增加生产经营成本,加重企业负担。因而不少企业只注重短期经济效益而不顾环境效益。企业环保意识薄弱,绿色经济观念缺乏,认证意识不强。IS014000环境管理体系成为世界各国企业跨越“绿色壁垒”的重要跳板,而我国企业对此所做的反应迟钝,因而在国际贸易活动中,农副产品国际营销受阻,工业产品国际营销困难重重。面对高高筑起的“贸易绿色壁垒”,如何使我国产品冲破这道防线已成为当今企业面临的主要问题。因此一方面应该顺应时代潮流,树立正确的现代营销理念,实施国际绿色营销战略是我国企业产品冲破贸易绿色壁垒,走向国际市场的必然选择。另一方面必须建立环境会计和环境审计制度,从而精确地计算出资源和环境地消耗影响所付出的成本并对企业现行运作做出整体评估,为企业的可持续发展决策寻求科学依据。而在我国,目前审计机关开展的环境保护审计,主要是对国务院所属部门和地方政府管理的环保专项资金进行的审计监督。相对而言,我国的环境保护审计尚未发展至企业环境保护的层面,对企业领导人应承担的环境保护责任、企业环境管理制度、环境保护绩效、产品的清洁生产等,基本没有采取具体行动。由此可见,我国现阶段所实施的环境保护审计处于相对落后的状况,理论界缺乏对企业环境保护审计的系统研究,特别是缺乏真正具有可操作性的研究,而国外也并不存在一个可以直接借鉴的模式。本文主要从实际操作层面探讨企业事前、事中、事后环境审计的程序、方法,试图为开展企业环境审计提供有效的借鉴。
[Abstract]:Since China's reform and opening up, with the rapid development of the economy, people pay more and more attention to the benefits of enterprises and their own economic interests, but pay little attention to the environment on which we live. From a macro point of view, the pollution caused by some enterprises to the environment has reduced the environmental quality of the whole region, the pollution of industrial concentrated cities, mining areas and noise has caused the urban environment to deteriorate day by day, and the sewage has polluted the river channels and polluted the drinking water reservoirs. Until a large area of the country's coastal waters was affected, the exhaust gas formed acid rain, smoke and dust enveloped the city. Every day, dozens of tons of industrial dust were scattered, and high decibels of noise affected residents, schools, institutions and hospitals. From the microcosmic point of view of enterprises, the traditional view holds that the natural resources needed by human beings are inexhaustible and inexhaustible. Investment in environmental protection will increase the cost of production and operation and increase the burden on enterprises. As a result, many enterprises only pay attention to short-term economic benefits without regard to environmental benefits. The environmental awareness of enterprises is weak, the concept of green economy is lacking, the environmental management system of certification is not strong. IS014000 environmental management system has become an important springboard for enterprises all over the world to cross "green barriers", but the enterprises in our country have been slow to respond to this. Therefore, in the international trade activities, the international marketing of agricultural and sideline products is blocked, and the international marketing of industrial products is very difficult. In the face of the "Green Trade Barrier", how to make our products break through this line of defense has become the main problem faced by enterprises today. Therefore, on the one hand, we should conform to the trend of the times, set up the correct modern marketing concept and implement the international green marketing strategy, which is the inevitable choice for our enterprises to break through the green barriers to trade and go to the international market. On the other hand, it is necessary to establish environmental accounting and environmental audit system, so as to accurately calculate the cost of resource and environment consumption and make a whole evaluation of the current operation of the enterprise, so as to seek scientific basis for the sustainable development decision of the enterprise. In our country, the environmental protection audit carried out by the audit institutions is mainly the audit supervision of the special environmental protection funds managed by the subordinate departments of the State Council and the local governments. Comparatively speaking, the audit of environmental protection in our country has not yet developed to the level of environmental protection of enterprises, the responsibility of environmental protection, the environmental management system of enterprises, the performance of environmental protection, the cleaner production of products, etc. Little concrete action has been taken. From this, we can see that the environmental protection audit implemented in our country is relatively backward at the present stage, and the theoretical circle lacks the systematic research on the enterprise environmental protection audit, especially the truly operable research. And abroad also does not have a model that can draw lessons from directly. This paper mainly discusses the procedure and method of environmental audit in advance, in the event of the enterprise from the practical operation level, and tries to provide an effective reference for carrying out the environmental audit of the enterprise.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.6

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