企业内部环境绩效审计研究
发布时间：2018-09-14 09:08
【摘要】： 企业内部环境绩效审计作为内部环境审计的一个重要类型,是企业实现自身可持续发展和循环经济的有效手段。在发达国家,内部环境审计已发展到合规性和绩效性并重的阶段,且内部环境绩效审计呈主要的发展趋势,但在理论上并未形成完整体系。而在我国,无论理论上还是实践上,都处于探索阶段。本文在已有环境绩效审计理论研究的基础上结合企业内部审计的特点,对企业内部环境绩效审计的理论基础、动因、定义、目标、本质、主体、假设等基本理论问题,以及企业内部环境绩效审计的方法、程序和报告等基本应用问题进行初步研究,这一研究具有一定的理论前瞻性和现实必要性。
[Abstract]:As an important type of internal environmental audit, internal environmental performance audit is an effective means for enterprises to realize their own sustainable development and circular economy. In developed countries, the internal environmental audit has developed to the stage of both compliance and performance, and the internal environmental performance audit has a major development trend, but it has not formed a complete system in theory. In China, both in theory and in practice, are in the exploration stage. On the basis of the existing research on the theory of environmental performance audit, this paper combines the characteristics of the internal audit of enterprises, the theoretical basis, motivation, definition, objective, essence, subject, hypothesis and other basic theoretical issues of the internal environmental performance audit of enterprises. The paper also makes a preliminary study on the methods, procedures and reports of the internal environmental performance audit. This research has some theoretical foresight and practical necessity.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2242238
[Abstract]:As an important type of internal environmental audit, internal environmental performance audit is an effective means for enterprises to realize their own sustainable development and circular economy. In developed countries, the internal environmental audit has developed to the stage of both compliance and performance, and the internal environmental performance audit has a major development trend, but it has not formed a complete system in theory. In China, both in theory and in practice, are in the exploration stage. On the basis of the existing research on the theory of environmental performance audit, this paper combines the characteristics of the internal audit of enterprises, the theoretical basis, motivation, definition, objective, essence, subject, hypothesis and other basic theoretical issues of the internal environmental performance audit of enterprises. The paper also makes a preliminary study on the methods, procedures and reports of the internal environmental performance audit. This research has some theoretical foresight and practical necessity.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
【引证文献】
相关期刊论文 前1条
1 秦娟;黄雷;;以内部环境审计为起点促进环境审计的全面发展[J];中国证券期货;2009年10期
相关硕士学位论文 前3条
1 杨丽;政府环境绩效审计问题探析[D];江西财经大学;2010年
2 张洋;低碳经济环境下的绩效审计研究[D];天津财经大学;2011年
3 郭红霞;企业环境绩效审计研究[D];西南财经大学;2011年
，本文编号：2242238
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