大气污染型企业环境绩效审计问题研究

发布时间：2018-04-21 05:32

本文选题：环境绩效审计 + 大气污染型企业　；参考：《长春大学》2017年硕士论文

【摘要】：随着经济快速发展,伴随经济问题而来的是层出不穷的环境问题,大气污染问题是近些年来影响民生的热点话题,空气污染对于人民健康、社会稳定和经济可持续发展都产生了负面影响。而政府作为受托责任方,如何履行自身对于环境的监督和治理责任是亟待解决的问题。环境管理活动是长久的,传统环境管理活动的事后性,无法体现政府真正的监督职能,与此同时,随着经济不断发展和环境问题的日渐突出,我国民众越来越意识到环境保护的重要性,所以政府必须以人民为重,采取有效的措施来预防和治理环境问题。现如今发达国家已经把环境绩效审计作为评价和改善环境管理效果的重要手段之一,而我国政府要想有效改善环境问题,需要结合发达国家的治理经验,运用环境绩效审计这种新方法开展环境管理工作。国际上开展环境绩效审计时间较早,多国政府在环境绩效审计的开展中都取得了预期的效果,同时在各国开展的各类环境审计中,环境绩效审计已经逐步占据主流地位,在美国、英国等国家,以政府为主体开展的环境绩效审计工作早已成为了环境污染治理的主要方式。我国有关大气污染型企业环境绩效审计的研究较少,对环境绩效审计的相关研究缺乏深度。导致现有审计主体职责不明确,审计目标单一,审计内容过于传统,相关立法不完善,审计职能单一,评价体系不健全,这使得环境绩效审计不能客观、准确的发挥其作用,无法对环境管理起到应有的建设性。本论文将从六个部分来具体阐述如何有效的开展大气污染型企业的环境绩效审计:第一部分阐述本文研究背景及研究意义,同时阐述本文研究目的、研究方法和研究内容。第二部分阐述大气污染具体定义以及现阶段污染现状及成因,由此来界定大气污染型企业的概念;同时明确环境绩效审计与其他类型环境审计的异同点。第三部分阐述我国现阶段有关空气污染环境审计的研究现状和结果,同时从环境绩效审计主体、目标、内容、依据、职能和评价体系等方面进行问题梳理及原因分析。第四部分阐述ISO14031和企业生态效率等国外先进环境治理方法,借鉴英美两国成熟的环境绩效审计经验,为我国环境绩效审计工作带来启示。第五部分针对我国环境绩效审计存在的有关问题,借鉴国外优秀经验和我国学者研究成果。依照我国实情提出环境绩效审计相关的对策和建议。第六部分结合实例进行评价体系的实证研究,以验证环境绩效审计新方法的可行性,并为我国政府环境绩效审计和环境保护事业带来启示,以起到指导和建设性作用。
[Abstract]:With the rapid development of the economy, along with the economic problems, there are endless environmental problems. Air pollution has become a hot topic affecting people's livelihood in recent years, and air pollution has a great impact on people's health. Social stability and sustainable economic development have had a negative impact. However, as the fiduciary party, how to fulfill the responsibility of environmental supervision and governance is an urgent problem to be solved. Environmental management activities are long-lasting, the post-event nature of traditional environmental management activities, can not reflect the real supervision function of the government, at the same time, with the continuous development of the economy and the increasingly prominent environmental problems, People in our country are becoming more and more aware of the importance of environmental protection, so the government must take effective measures to prevent and control environmental problems. Nowadays, developed countries have regarded environmental performance audit as one of the important means to evaluate and improve the effect of environmental management. However, if our government wants to effectively improve environmental problems, it needs to combine the governance experience of developed countries. Use the new method of environmental performance audit to carry out environmental management. The international environmental performance audit has been carried out earlier, many governments have achieved the expected results in the implementation of environmental performance audit, at the same time, environmental performance audit has gradually occupied the mainstream position in all kinds of environmental audits carried out in various countries. In the United States, Britain and other countries, the government as the main body of environmental performance audit has become the main way of environmental pollution control. There are few researches on the environmental performance audit of atmospheric pollution enterprises in China, and the research on the environmental performance audit is lack of depth. As a result, the responsibility of the audit subject is not clear, the audit objective is single, the audit content is too traditional, the relevant legislation is not perfect, the audit function is single, and the evaluation system is not perfect, which makes the environmental performance audit unable to play its role objectively and accurately. Unable to play a constructive role in environmental management. This paper will elaborate how to effectively carry out the environmental performance audit of the atmospheric pollution enterprises from six parts: the first part describes the research background and significance of this paper, at the same time describes the purpose, research methods and research content of this paper. The second part describes the specific definition of air pollution, the current pollution status and causes, which defines the concept of atmospheric pollution enterprises, and also clarifies the similarities and differences between environmental performance audit and other types of environmental audit. The third part describes the current research status and results of air pollution environmental audit in our country. At the same time, it analyzes the main body, objectives, content, basis, function and evaluation system of environmental performance audit. The fourth part expounds the advanced environmental governance methods such as ISO14031 and enterprise ecological efficiency, and draws lessons from the mature environmental performance audit experience of the United States and the United States, which brings enlightenment to the environmental performance audit in our country. The fifth part aims at the related problems of our country's environmental performance audit, draws lessons from the foreign outstanding experience and our country scholar's research result. According to the reality of our country, put forward the environmental performance audit related countermeasures and suggestions. The sixth part carries on the empirical research of the evaluation system combining with the example to verify the feasibility of the new method of environmental performance audit and bring enlightenment to the environmental performance audit and environmental protection cause of our government in order to play a guiding and constructive role.
【学位授予单位】：长春大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

【参考文献】