论造纸业环境审计风险的识别与防范——以GM纸业为例

发布时间：2018-09-08 09:12

【摘要】：新修订的《中华人民共和国环保法》2015年正式实施,新环保法与以往相比设置了更加严厉的环保红线,加大了对环境违法行为的处罚力度。造纸业为国民经济提供基础原料,但由于污染物的不当排放,对环境破坏严重。新环保法下,造纸业污染治理设施的运行成本、环境违法成本增高,环境风险与环境保护责任加大,需要加强外部环境审计监督。造纸业环境审计起步较晚,面临诸多环境审计风险。其审计风险主要来源于被审计企业的环境事项风险和审计人员在执行业务过程中可能存在的应对不当风险。以GM纸业为例,在构建造纸业环境审计风险模型的基础上,从货币与非货币信息、总体与具体角度识别造纸业环境审计风险,分析了其成因,提出了审计主体环境审计风险的应对措施。
[Abstract]:The newly revised Environmental Protection Law of the people's Republic of China was formally implemented in 2015. Compared with the past, the new Environmental Protection Law has set a more severe red line for environmental protection and increased the punishment for environmental illegal acts. The paper industry provides basic raw materials for national economy, but due to improper discharge of pollutants, serious damage to the environment. Under the new law of environmental protection, the operating cost of pollution control facilities in paper industry is increased, the illegal cost of environment is increased, the environmental risk and the responsibility of environmental protection are increased, so it is necessary to strengthen the supervision of external environmental audit. The paper industry environment audit starts late, faces many environmental audit risks. The audit risk mainly comes from the environmental risk of the audited enterprise and the improper risk that the auditor may have in the course of carrying out the business. Taking GM paper industry as an example, based on the construction of environmental audit risk model of paper industry, the paper identifies the environmental audit risk of paper industry from the point of view of monetary and non-monetary information, and analyzes its causes. The countermeasures of environmental audit risk of audit subject are put forward.
【作者单位】：北京工商大学商学院;
【分类号】：F239.1

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