本文關鍵詞： 環(huán)境審計 企業(yè)內(nèi)部環(huán)境審計 環(huán)境會計 定義　出處：《蘭州大學》2006年碩士論文　論文類型：學位論文

【摘要】：企業(yè)內(nèi)部環(huán)境審計作為環(huán)境審計的一個重要類型,對企業(yè)的環(huán)境保護活動具有積極的促進作用�！笆晃濉币�(guī)劃將“發(fā)展循環(huán)經(jīng)濟,構(gòu)建社會主義和諧社會”作為國家今后工作的重點,在此背景之下,企業(yè)這一最大的環(huán)境污染及破壞者主動以內(nèi)部環(huán)境審計為手段改善自身與環(huán)境的關系,無疑具有重要意義。 本文從我國環(huán)境審計發(fā)展進程的實際情況出發(fā),在已有環(huán)境審計理論研究基礎上結(jié)合企業(yè)內(nèi)部審計的特點,對企業(yè)內(nèi)部環(huán)境審計的基本理論及實務問題進行了探討。研究共分為五個部分:在導論中簡要介紹了環(huán)境審計的發(fā)展概略和研究現(xiàn)狀,并總結(jié)得出了本文的研究意義及內(nèi)容;接下來,第一部分探討了企業(yè)內(nèi)部環(huán)境審計開展的理論基礎及開展的動因,從理論和實踐兩個層面上給出了企業(yè)內(nèi)部環(huán)境審計產(chǎn)生并發(fā)展的依據(jù);第二部分以構(gòu)建企業(yè)內(nèi)部環(huán)境審計定義為主,對企業(yè)內(nèi)部環(huán)境審計的目標、依據(jù)、假設和原則等基本理論要素進行了研究;第三和第四部分中結(jié)合國外一些經(jīng)典環(huán)境審計文獻,研究了較多涉及實務操作的企業(yè)內(nèi)部環(huán)境審計的內(nèi)容、方法和程序等問題;在文章的最后,結(jié)合我國現(xiàn)狀提出了目前企業(yè)內(nèi)部環(huán)境審計實施的難點及相應的對策建議。
[Abstract]:As an important type of environmental audit, internal environmental audit plays an active role in promoting the environmental protection activities of enterprises. Building a harmonious socialist society "is the focus of our country's future work. Under this background, it is undoubtedly of great significance that enterprises, the biggest environmental polluters, take the initiative to improve the relationship between themselves and the environment by means of internal environmental audit." Based on the actual situation of the development process of environmental audit in China, this paper combines the characteristics of internal audit of enterprises on the basis of the existing research on environmental audit theory. This paper discusses the basic theory and practice of the internal environmental audit of enterprises. The research is divided into five parts: in the introduction, the development and current situation of the environmental audit are briefly introduced, and the significance and content of the research are summarized. Then, the first part discusses the theoretical basis and motivation of the development of the enterprise internal environmental audit, and gives the basis for the production and development of the enterprise internal environmental audit from the two levels of theory and practice. The second part is to construct the definition of the internal environmental audit of the enterprise, and study the basic theoretical elements of the internal environmental audit, such as the objective, the basis, the hypothesis and the principle, etc. The third and 4th parts combine with some classical foreign environmental audit literature. This paper studies the contents, methods and procedures of the internal environmental audit of the enterprises involved in practical operation, and at the end of the article, it puts forward the difficulties and corresponding countermeasures of the implementation of the internal environmental audit of the enterprises combined with the present situation of our country.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.45

【引證文獻】

相關會議論文 前1條

1 李雪;劉珊;;整合風險管理、環(huán)境風險與內(nèi)部環(huán)境審計的基本思路[A];“環(huán)境會計與西部經(jīng)濟發(fā)展” 學術年會論文集[C];2010年

相關碩士學位論文 前4條

1 陳世強;會計師事務所開展環(huán)境審計的問題與對策[D];吉林大學;2011年

2 崔獻華;我國環(huán)境審計研究[D];東北財經(jīng)大學;2007年

3 高姍;內(nèi)部環(huán)境審計人員專業(yè)能力問題研究[D];蘭州商學院;2010年

4 徐莉萍;企業(yè)內(nèi)部環(huán)境審計法律制度的研究[D];河南大學;2012年

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本文編號：1511988