“两型社会”建设中的企业绿色审计改进研究

发布时间：2018-01-11 17:29

本文关键词：“两型社会”建设中的企业绿色审计改进研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：建设资源节约型、环境友好型社会是我国乃至全球可持续发展战略的重要组成部分，，也对我国的审计监督工作提出了更高的要求。在“两型社会”建设中，迫切需要对企业的环境行为进行全面、科学的监督评价，作为环境治理监督有效手段的企业绿色审计势在必行。企业绿色审计是保障“两型社会”建设目标实现的一项重要工具，在“两型社会”建设背景下发展企业绿色审计十分必要。本文从“两型社会”建设的背景出发，对“两型社会”和绿色审计的内涵及相互关系进行了阐释，在深入剖析我国绿色审计发展现状及存在问题的基础上，从企业绿色审计的内容、主体、常规化和科学化4个方面提出了全面而详尽的改进对策，以期有效推动企业绿色审计的深入发展，进而推动“两型社会”建设和生态文明建设。首先，界定了“两型社会”和绿色审计等核心概念的内涵，分析了“两型社会”建设与绿色审计两者的关系。然后，介绍了绿色审计在“两型社会”建设中的现状，指出了存在的主要问题，并对产生问题的原因进行了剖析。最主要的是，构建了一个既清晰完整、又实用有效的企业绿色审计发展改进框架，从丰富绿色审计内容、增加绿色审计主体、实现绿色审计常规化、增强绿色审计科学性这四个方面分别进行了重点研究。在企业绿色审计的主体改进研究中，从国家审计机关、民间审计组织和内部审计机构三个维度，分别对各主体开展企业绿色审计的功能优势及侧重领域等进行了探索。
[Abstract]:The construction of resource-conserving and environment-friendly society is an important part of the sustainable development strategy of our country and even the whole world. It also puts forward higher requirements for the audit supervision work of our country, which is in the construction of "two-type society". There is an urgent need for comprehensive and scientific supervision and evaluation of the environmental behavior of enterprises. As an effective means of environmental governance supervision, enterprise green audit is imperative. Enterprise green audit is an important tool to ensure the realization of the goal of "two-oriented society" construction. It is necessary to develop enterprise green audit under the background of "two-oriented society" construction. Based on the background of the construction of "two-oriented society", this paper explains the connotation and relationship of "two-type society" and green audit, and analyzes the present situation and existing problems of green audit in China. From the aspects of content, main body, regularization and scientization of enterprise green audit, this paper puts forward comprehensive and detailed improvement countermeasures in order to effectively promote the in-depth development of enterprise green audit. And then promote the construction of "two-type society" and ecological civilization construction. Firstly, it defines the connotation of the core concepts such as "two-type society" and "green audit", and analyzes the relationship between the construction of "two-type society" and green audit. This paper introduces the present situation of green audit in the construction of "two-oriented society", points out the main problems, and analyzes the causes of the problems. Practical and effective enterprise green audit development improvement framework, from enriching the content of green audit, increasing green audit subject, realizing green audit regularization. The four aspects of enhancing the scientific nature of green audit are studied respectively. In the research of the main body improvement of green audit of enterprises, there are three dimensions: national audit institution, civil audit organization and internal audit institution. This paper explores the functional advantages and emphasis areas of green audit of enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.4

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