ZJ公司环境污染案件中内部控制问题研究

发布时间：2018-05-03 09:02

本文选题：内部控制 + 环境污染　；参考：《辽宁大学》2015年硕士论文

【摘要】：我国是矿产大国,矿产资源是国家支柱性产业,矿产开发在世界资源开采中所占比例越来越高。但因为我国矿产开发技术较国际先进水平有一定的距离,加之矿山开采地质条件复杂,对矿产资源利用率较低,矿产开采工人科学文化水平不高,矿产开发无序,对矿产开发污染问题惩罚措施不足等客观因素,我国的矿产开发污染问题仍然十分严重。在科技发展生产及可持续发展等发展策略的引领下,中国的矿产企业开始重视内部控制制度的完善。内部控制作为现代企业管理中必不可少的管理机制,对于环境问题严重的矿产企业尤为重要。矿产行业在生产过程中往往伴随着大量的废水、废气、废物的排放,以及对矿业企业周围土地、水源等重要生活必需资源的污染。加强企业内部控制,有助于防治地质灾害、水源污染、水土流失等污染问题,保证开采企业附近居民的正常生产生活以及可持续发展的自然环境。ZJ公司作为国内较大规模矿产企业,在环境保护内部控制以及环保信息披露等方面存在问题,2010年汀江重大污染案件之后,ZJ公司加强了在环境保护和安全生产方面的内部控制,但是在技术研发投入等企业战略问题上仍然较大改进空间。本文以ZJ公司内部控制问题为例,首先对内部控制五要素的理论进行梳理和陈述,分析了内部控制五要素对企业管理的重要性以及五要素之间的相互联系,进而通过环境污染事件描述以及关于环境问题的内部控制制度对其发生重大事故的原因进行解析。ZJ公司是以低成本高利润著称的矿产公司,低成本的开发技术往往伴随着高污染,加之企业没有在处理污染物方面进行额外的研发和支出,导致企业一直在矿区环境保护方面存在问题。同时ZJ公司有国有资产注入,与当地政府有部分利益关系,使得企业的环保信息不能得到及时披露。在风险控制活动方面缺少实质性措施,较多的停留在理论制度方面。本文针对ZJ公司在内部控制方面存在的问题从企业定位、技术革新、风险控制、内部及外部监管、信息沟通等角度提出合理性建议。希望通过对内部控制制度的完善加大企业在环境保护方面的投入力度,提升企业的生产效率和竞争力的同时保持可持续发展。
[Abstract]:China is a large country of mineral resources, mineral resources is a pillar industry, mineral exploitation in the world resource mining accounts for a higher and higher proportion. However, there is a certain distance between China's mineral exploitation technology and the international advanced level. In addition, the mining geological conditions are complex, the utilization ratio of mineral resources is low, the scientific and cultural level of mineral mining workers is not high, and the mineral exploitation is out of order. The problem of mineral exploitation pollution in China is still very serious because of insufficient punishment measures and other objective factors. Guided by the development strategies of science and technology, production and sustainable development, Chinese mineral enterprises begin to attach importance to the perfection of internal control system. As an indispensable management mechanism in modern enterprise management, internal control is particularly important for mining enterprises with serious environmental problems. The mineral industry is often accompanied by a large number of waste water, waste gas, waste emissions, and the pollution of important living resources such as land and water sources around mining enterprises. Strengthening the internal control of enterprises will help prevent and cure geological disasters, water pollution, soil erosion and other pollution problems. As a large scale mineral enterprise in China, ZJ Company, which guarantees the normal production and life of residents in the vicinity of mining enterprises and the natural environment for sustainable development, There are problems in the internal control of environmental protection and disclosure of environmental information. After the major pollution case in the Ting River in 2010, ZJ Company strengthened its internal control in terms of environmental protection and production safety. But in technology research and development investment and other corporate strategy issues, there is still much room for improvement. This paper takes the internal control problem of ZJ Company as an example, firstly combs and states the theory of the five elements of internal control, analyzes the importance of the five elements of internal control to the enterprise management and the relationship between the five elements. Furthermore, through the description of environmental pollution incidents and the internal control system on environmental problems, the causes of major accidents are analyzed. ZJ Company is a mineral company known for its low cost and high profits. Low-cost development technology is often accompanied by high pollution, coupled with the lack of additional research and development and expenditure on pollutant disposal, leading to problems in environmental protection in mining areas. At the same time, ZJ Company has state-owned assets injection and partial interest relationship with the local government, which makes the environmental protection information of the company unable to be disclosed in time. Lack of substantive measures in risk control activities, more stay in the theoretical system. In view of the problems in internal control of ZJ Company, this paper puts forward some reasonable suggestions from the aspects of enterprise positioning, technological innovation, risk control, internal and external supervision, information communication and so on. It is hoped that by perfecting the internal control system and increasing the input of enterprises in environmental protection, the production efficiency and competitiveness of enterprises can be improved and sustainable development can be maintained at the same time.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.1

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