丰钢股份节能减排内部绩效审计研究

发布时间：2018-02-27 19:48

本文关键词： 绩效审计钢铁行业节能减排政策研究　出处：《兰州大学》2017年硕士论文　论文类型：学位论文

【摘要】：自上世纪以来,现代工业社会高速发展,在为人类创造物质财富的同时,也使地球环境质量急剧恶化,带来了日益严峻的环境问题,引起全世界人民的普遍关注。政府一方面加大了对环保类资金的投入,一方面采取严厉措施实行节能减排政策。政府及大众媒体纷纷寻找导致环境恶化的“罪魁祸首”,将目光聚焦到高耗能、高排放的资源密集型产业,钢铁行业首当其冲。面对全球钢铁行业的寒冬,企业唯有调整方向,遵守规则、主动应对,兼并组合、淘汰落后产能、调整结构转型升级谋求差异化发展,在节能减排上严格按照号称“史上最严”的《环保中华人民共和国环境保护法(2015年修订)法》(俗称新环保法)及其他法律法规要求,承担相应的社会责任,完成节能减排目标任务。在这一背景下,节能减排工作也被列入审计关注的重点内容之一,节能减排绩效审计作为评判、监督该项工作的工具,逐渐成为环境审计发展的新方向。但我国目前所开展的节能减排相关工作,多从政府层面检查专项资金使用效果,从企业自身角度开展相关研究也大多是局部检查,未能形成系统性研究,更是鲜有企业开展节能减排专项内部审计工作。本文从节能减排绩效审计的概念、特点、途径和内容等方面着手做了一些研究和探索,结合丰钢股份节能减排审计工作面临的现状、审计监督途径等内容,综合考虑企业的生产经营及管理状况,设置了一套绩效评价指标对其进行节能减排绩效评价,详细说明了各项指标的意义,重点分析了存在的主要问题及其原因。并针对审计监督的现状提出了企业在完善节能减排绩效审计方面的意见和建议,为企业经营管理者提供决策依据,推进企业总体发展。
[Abstract]:Since 0th century, the rapid development of modern industrial society, while creating material wealth for human beings, has also caused a sharp deterioration in the quality of the earth's environment, which has brought about increasingly serious environmental problems. The government on the one hand has increased its investment in environmental protection funds, On the one hand, drastic measures have been taken to implement energy conservation and emission reduction policies. Governments and mass media have been looking for the "culprits" leading to environmental degradation, focusing on resource-intensive industries with high energy consumption and high emissions. The steel industry bears the brunt. In the cold winter of the global steel industry, enterprises have to adjust their direction, abide by the rules, take the initiative to deal with, merge and combine, eliminate backward production capacity, adjust their structural transformation and upgrade to seek differentiation and development. In terms of energy conservation and emission reduction, the environmental protection law of the people's Republic of China (amended on 2015), commonly known as the New Environmental Protection Law, and other laws and regulations, which are known as "the strictest in history," should bear corresponding social responsibilities. In this context, energy-saving and emission reduction work is also listed as one of the key issues of audit concern, energy saving and emission reduction performance audit as a tool to judge and supervise the work, It has gradually become a new direction of the development of environmental audit. However, most of the energy saving and emission reduction related work carried out in our country is mainly carried out from the government level to check the effects of the use of special funds, and most of the relevant studies from the perspective of the enterprises themselves are also local inspections. The failure to form a systematic study, but also few enterprises to carry out energy conservation and emission reduction special internal audit. This paper from the concept, characteristics, ways and content of energy-saving performance audit to do some research and exploration, Combined with the current situation of energy saving and emission reduction audit of Fenggang, the audit supervision ways and so on, and considering the production management and management situation of the enterprise, a set of performance evaluation indexes were set up to evaluate the energy saving and emission reduction performance. The significance of each index is explained in detail, the main problems and their causes are analyzed, and the opinions and suggestions of enterprises in improving the performance audit of energy saving and emission reduction are put forward in view of the present situation of audit supervision. To provide decision-making basis for business managers, to promote the overall development of enterprises.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F239.45

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