本文選題：千鋼公司 + 環(huán)境績效審計��； 參考：《蘭州大學(xué)》2012年碩士論文

【摘要】：隨著現(xiàn)代工業(yè)社會的迅速發(fā)展,高速的經(jīng)濟增長在為人類創(chuàng)造物質(zhì)財富的同時,也帶來了日益嚴(yán)峻的環(huán)境問題,引起了世界各國的高度關(guān)注。環(huán)境績效審計作為環(huán)境管理的重要手段之一,也逐漸用于環(huán)境污染管理領(lǐng)域。政府審計部門作為政府的職能部門,有責(zé)任對排污企業(yè)的環(huán)境污染狀況、治理情況以及環(huán)境管理的健全性和有效性進行監(jiān)督和評價,以促進企業(yè)有效履行環(huán)境績效管理責(zé)任。因此,開展環(huán)境績效審計是發(fā)揮審計監(jiān)督職能,促進經(jīng)濟可持續(xù)發(fā)展的重要手段之一,也是建立環(huán)境友好型企業(yè)的客觀要求。 目前,國內(nèi)外的環(huán)境績效審計有了較大的發(fā)展,審計學(xué)界對環(huán)境績效審計的研究也日益增多,特別是在一些國家和國際組織的推動下,理論研究工作已取得一定成果。但是,在我國由于環(huán)境績效審計開展的較晚,理論研究的深度還不夠,系統(tǒng)性也不強,缺乏對審計實踐的具體指導(dǎo)。因此,本文在梳理現(xiàn)有環(huán)境績效審計理論的基礎(chǔ)上,對環(huán)境績效審計理論進行進一步的研究和探討,闡述了環(huán)境績效審計的內(nèi)涵、環(huán)境績效審計評價體系和環(huán)境績效審計程序等內(nèi)容,為開展環(huán)境績效審計實踐提供理論支撐。本文選取千峰鋼鐵有限責(zé)任公司(以下簡稱千鋼公司)作為案例研究對象,在全面了解該公司環(huán)境績效現(xiàn)狀的基礎(chǔ)上,對該公司涉及環(huán)境績效審計的主要內(nèi)容進行分析和研究,并以環(huán)境績效審計指標(biāo)體系的方式歸納出千鋼公司的環(huán)境績效審計現(xiàn)狀。再根據(jù)環(huán)境績效審計的相關(guān)政策法規(guī),對千鋼公司環(huán)境績效狀況進行評價。首先,客觀評價千鋼公司在環(huán)境績效方面取得的積極成果。其次,反映該公司在環(huán)境績效審計中發(fā)現(xiàn)的突出問題并分析原因。最后,提出有針對性的改進建議。 希望本文的研究能為開展環(huán)境績效審計提供一些思路和借鑒,以促進政府和企業(yè)的環(huán)保意識,為建設(shè)環(huán)境友好型企業(yè)和國家生態(tài)文明做出應(yīng)有的貢獻。
[Abstract]:With the rapid development of modern industrial society, the rapid economic growth not only creates material wealth for human beings, but also brings more and more serious environmental problems. As one of the important means of environmental management, environmental performance audit is gradually used in the field of environmental pollution management. As the functional department of the government, the government audit department has the responsibility to supervise and evaluate the environmental pollution situation, the governance situation and the soundness and effectiveness of the environmental management of the sewage enterprises, in order to promote the enterprises to effectively fulfill the responsibility of environmental performance management. Therefore, carrying out environmental performance audit is one of the important means to exert audit supervision function and promote the sustainable development of economy, and it is also the objective requirement of establishing environment-friendly enterprises. At present, there has been a great development of environmental performance audit at home and abroad, and the research on environmental performance audit has been increasing day by day in auditing circles. Especially under the promotion of some countries and international organizations, some achievements have been made in the theoretical research work. However, due to the late development of environmental performance audit in China, the depth of theoretical research is not enough, the system is not strong, and there is a lack of specific guidance to audit practice. Therefore, on the basis of combing the existing theory of environmental performance audit, this paper makes further research and discussion on the theory of environmental performance audit, and expounds the connotation of environmental performance audit. Environmental performance audit evaluation system and environmental performance audit procedures provide theoretical support for the practice of environmental performance audit. This paper selects Qianfeng Iron and Steel Co., Ltd (hereinafter referred to as Qiangang Company) as the case study object, based on the comprehensive understanding of the current situation of the company's environmental performance, the main contents of the company involved in environmental performance audit are analyzed and studied. The present situation of environmental performance audit of Qiangang is concluded by the way of environmental performance audit index system. Then according to the relevant policies and regulations of environmental performance audit, the paper evaluates the environmental performance of Qiangang. First of all, objective evaluation of the environmental performance of Qiangang achieved positive results. Secondly, it reflects the outstanding problems found in the environmental performance audit and analyzes the reasons. Finally, some suggestions for improvement are put forward. It is hoped that the research in this paper can provide some ideas and lessons for the development of environmental performance audit in order to promote the environmental awareness of the government and enterprises and make due contributions to the construction of environment-friendly enterprises and national ecological civilization.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.6

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