蓝色经济视角下项目全过程环境审计运作模式研究

发布时间：2018-01-27 14:26

本文关键词： 环境审计运作模式项目全过程蓝色经济　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：海洋占地球表面的70.8%，蕴藏着极其丰富的各类资源。人类的生存、经济的发展和社会的进步始终离不开对海洋资源的开发和利用。二十一世纪是海洋世纪。世界各国纷纷制定了新的海洋战略。然而在海洋开发中，企业及其他组织盲目追求自身利益而忽略环境和生态的持续发展，，以牺牲环境生态为代价，只为获取一时的经济利益。导致海洋资源的粗略开采，海洋污染的扩散化。蓝色经济在这样的背景下应运而生，蓝色经济是以海洋经济为依托，是可持续的、公平的、先进的海洋经济。环境审计已经成为蓝色经济发展的题中之义。目前我国关于蓝色经济视角下的环境审计理论研究和实践较少，一方面环境审计理论仍在逐渐构建过程中，实践较少。另一方面蓝色经济是近年来才发展壮大的新兴经济。关于蓝色经济视角的环境审计运作模式研究少之更少。本文论述了环境审计在蓝色经济发展中的可行性和必要性，以利益相关者理论、受托责任理论、经济外部性理论等作为研究的理论基础，研究目前以财务为导向、以问题为导向、以制度为导向的环境审计运作模式的局限性，并在此基础上提出了蓝色经济视角下项目全过程的环境审计运作模式，项目全过程的环境审计运作模式克服了以财务、问题和制度为导向的环境审计运作模式的事后审计的局限性，通过事前审计、实施审计和后评价审计三阶段四步骤的全过程运作模式对海洋环境项目进行环境审计。全方位构建了蓝色经济视角下项目全过程环境审计运作模式。最后通过案例的引入介绍，论述了目前构建项目全过程环境审计的实施条件，为以后的研究指明方向。
[Abstract]:The ocean accounts for 70.8% of the earth's surface and contains an extremely rich variety of resources for the survival of mankind. Economic development and social progress have always been inseparable from the development and utilization of marine resources. 21th century is the ocean century. Countries in the world have drawn up a new ocean strategy. However, in the marine development. Enterprises and other organizations blindly pursue their own interests and ignore the sustainable development of environment and ecology, at the expense of environmental ecology, only for the sake of obtaining temporary economic benefits, leading to rough exploitation of marine resources. Under this background, the blue economy emerges as the times require. The blue economy is based on the marine economy, and it is sustainable and fair. Advanced marine economy. Environmental audit has become the meaning of blue economic development. At present, there is less research and practice on the theory of environmental audit from the perspective of blue economy in our country. On the one hand, the theory of environmental audit is still in the process of constructing gradually. On the other hand, the blue economy is a new economy which has only developed in recent years. There is less research on the operating mode of environmental audit from the blue economy perspective. This paper discusses the role of environmental auditing in the development of blue economy. Feasibility and necessity. Taking stakeholder theory, fiduciary responsibility theory and economic externality theory as the theoretical basis of the research, the current research is financial oriented and problem-oriented. On the basis of the limitation of the system-oriented environmental audit operation mode, this paper puts forward the operating mode of environmental audit in the whole process of the project from the perspective of blue economy. The environmental audit operation mode of the whole process of the project overcomes the limitation of the post-audit of the environmental audit operation mode, which is oriented by finance, problems and system, and passes the pre-audit. Three stages and four steps of audit and post-evaluation audit were carried out to carry out the environmental audit of marine environmental projects. The operating mode of environmental audit of the whole process of the project from the perspective of blue economy was constructed in all directions. Finally, the case was adopted. Introduction of the introduction of the example. This paper discusses the implementation conditions of the environmental audit in the whole process of constructing the project, and points out the direction for the future research.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.6

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