企业内部环境审计免疫力评价研究

发布时间：2018-02-15 08:41

本文关键词： 内部环境审计内部环境审计免疫力评价评价指标模糊综合评价法　出处：《长春理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：环境内部审计是环境管理的重要组成部分,要求企业加强环境内部审计,有助于保障企业环境责任的有效履行,并从根源上预防污染的发生与资源的过度使用。构建环境审计效果评估指标体系则有助于政府部门评价企业内部环境控制制度的执行情况,为对企业环境绩效的激励与约束提供依据与参考。 “免疫系统”理论拓展了企业内部环境审计的功能,创新了企业内部环境审计方式,本文借鉴免疫学理论,对企业内部环境审计免疫力进行了初步探讨,提出从非特异性免疫和特异性免疫两个维度设计企业内部环境审计免疫力评价指标体系的思路,并构建了三级指标体系。最后,本文选取长春一家农产品加工企业作为案例分析,并运用模糊综合评价模型进行评价,证实了本文建立的评价指标体系的实用性和可行性,为企业内部环境审计免疫力评价提供了新的思路。
[Abstract]:Environmental internal audit is an important part of environmental management. It requires enterprises to strengthen environmental internal audit, which is helpful to ensure the effective implementation of environmental responsibility of enterprises. It is helpful for government departments to evaluate the implementation of the internal environmental control system of enterprises. It provides the basis and reference for the incentive and restriction of the enterprise's environmental performance. The theory of "immune system" has expanded the function of internal environmental audit of enterprises and innovated the internal environmental audit mode of enterprises. The immunity of internal environmental audit of enterprises has been preliminarily discussed in this paper based on immunology theory. This paper puts forward the idea of designing the evaluation index system of internal environmental audit immunity from the two dimensions of non-specific immunity and specific immunity, and constructs a three-level index system. In this paper, an agricultural product processing enterprise in Changchun is selected as a case study, and the fuzzy comprehensive evaluation model is used to evaluate, which proves the practicability and feasibility of the evaluation index system established in this paper. It provides a new idea for the evaluation of internal environmental audit immunity.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.45

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