本文關(guān)鍵詞： 環(huán)境審計(jì) 制藥企業(yè) 內(nèi)部審計(jì)　出處：《財(cái)會(huì)通訊》2017年13期 　論文類型：期刊論文

【摘要】：作為現(xiàn)代經(jīng)濟(jì)體系中的最微觀組織單元,企業(yè)應(yīng)提高對(duì)環(huán)境管理問題的重視程度,堅(jiān)持走可持續(xù)發(fā)展的道路。內(nèi)部審計(jì)作為企業(yè)最重要的管理手段之一,在企業(yè)的運(yùn)營過程中扮演著重要角色,而內(nèi)部環(huán)境審計(jì)則是內(nèi)部審計(jì)和環(huán)境審計(jì)的結(jié)合體,能夠從全局的角度對(duì)企業(yè)的環(huán)境污染與治理行為進(jìn)行監(jiān)督。基于此,本文以制藥業(yè)為研究對(duì)象,深入探討了這類重污染行業(yè)企業(yè)應(yīng)該如何以內(nèi)部審計(jì)為立足點(diǎn)開展環(huán)境審計(jì)的問題。
[Abstract]:As the most micro organization unit in modern economic system, enterprises should pay more attention to environmental management problems and adhere to the path of sustainable development. Internal audit is one of the most important management means of enterprises. The internal environmental audit is the combination of internal audit and environmental audit, which can supervise the environmental pollution and governance behavior of the enterprise from the overall perspective. Taking pharmaceutical industry as the research object, this paper probes into the problem of how to carry out environmental audit based on internal audit in this kind of heavy pollution industry.
【作者單位】： 江蘇大學(xué)附屬醫(yī)院;
【分類號(hào)】：F239.45;F426.72
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本文編號(hào)：1503779