基于价值链的煤炭企业循环经济审计研究

发布时间：2018-03-13 11:31

本文选题：价值链管理　切入点：煤炭企业　出处：《山东科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：“十三五”规划纲要明确了创新、协调、绿色、开放、共享五大发展理念,进一步确定了生态文明建设在中国特色社会“五位一体”中的战略地位,要求生态环境质量总体改善,倡导绿色生产、清洁生产,加快传统制造业进行绿色改造,提高能源和资源利用效率,控制消耗总量,减少污染物排放,推动建立.绿色低碳、循环发展的产业体系。煤炭企业对经济发展有基础性作用,由于高耗高排的典型特征,应作为循环经济的重点实施对象。煤炭企业要实现可持续发展,就必须转变发展模式,这就需要对其循环经济情况进行监督、鉴证和评价,而审计正是这样一种工具,因此对煤炭企业进行循环经济审计,对促进其发展具有重要指导作用。在阅读大量相关文献之后,找到循环经济审计现有研究的不足,在此基础上找到研究创新点。为了研究循环经济审计,笔者梳理了可持续发展理论、循环经济理论、经济外部性理论、价值链管理理论和审计理论等相关理论。具备了扎实的理论基础后,深入分析我国煤炭企业循环经济审计存在的问题,认为本文研究具有必要性和可行性。然后,构建了基于价值链的煤炭企业循环经济审计体系:一是界定审计的内涵特征;二是明确具体的要素体系;三是确定依据体系,为审计提供指导;四是规范审计流程体系,以顺利开展审计工作;五是构建审计评价指标体系,具体地指导审计工作。最后将构建的审计体系用于Y企业循环经济审计,通过审计,发现Y企业循环经济在价值链各环节中存在的问题,并提出有针对性的改进建议。本文意在结合我国煤炭企业循环经济审计现实,提出基于价值链的煤炭企业循环经济审计体系,以促进我国煤炭企业循环经济理论与实践的发展。
[Abstract]:The outline of the 13th Five-Year Plan clarifies the five development concepts of innovation, coordination, green, openness and sharing, and further determines the strategic position of ecological civilization construction in the "five-in-one" society with Chinese characteristics. Requiring the overall improvement of ecological environment quality, advocating green production, cleaner production, speeding up the green transformation of traditional manufacturing industries, improving the efficiency of energy and resource utilization, controlling the total amount of consumption, reducing pollutant emissions, and promoting the establishment of a green and low-carbon manufacturing industry, The industrial system of circular development. Coal enterprises play a fundamental role in economic development. Because of the typical characteristics of high consumption and high emission, coal enterprises should be regarded as the key implementing objects of circular economy. If coal enterprises want to realize sustainable development, they must change their development mode. This requires the supervision, authentication and evaluation of its circular economy, and audit is just such a tool. Therefore, coal enterprises are subjected to circular economy audit. After reading a large number of relevant literature, we find out the deficiency of the current research on circular economy audit, and then find out the innovation point of the research. The author combs the theory of sustainable development, the theory of circular economy, the theory of economic externality, the theory of value chain management and the theory of audit. This paper deeply analyzes the problems existing in circular economy audit of coal enterprises in our country, and thinks that the research in this paper is necessary and feasible. Then, the paper constructs the circular economy audit system of coal enterprises based on value chain: first, defining the connotation characteristics of audit; The second is to clarify the specific elements system; the third is to determine the basis system to provide guidance for the audit; the fourth is to standardize the audit process system in order to carry out the audit work smoothly; and the fifth is to construct the audit evaluation index system. Finally, the audit system is used in the cycle economy audit of Y enterprise. Through the audit, the problems in each link of the value chain of Y enterprise circular economy are found. In order to promote the development of the theory and practice of circular economy in coal enterprises of our country, this paper puts forward the audit system of circular economy based on value chain in combination with the reality of circular economy audit of coal enterprises in China.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F239.4

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