【摘要】：近年來，我國環(huán)境問題日趨嚴(yán)峻，伴隨著經(jīng)濟(jì)的發(fā)展，所帶來的往往是環(huán)境惡化的后果，政府和公眾對如何解決環(huán)境問題也投入了更多的關(guān)注，且環(huán)境惡化問題的緩解不能僅依靠政府強(qiáng)制與行業(yè)監(jiān)管等外部力量，而更應(yīng)該著眼于企業(yè)角度，從內(nèi)部和根源上制止環(huán)境污染行為的發(fā)生。此外，企業(yè)關(guān)注環(huán)境風(fēng)險，不僅要從產(chǎn)品末端治理角度出發(fā)，更應(yīng)站在企業(yè)戰(zhàn)略的高度處理環(huán)境問題，所以內(nèi)部環(huán)境審計的實施內(nèi)容問題逐步受到重視。 內(nèi)部環(huán)境審計實施具有可行性、必要性及經(jīng)濟(jì)性，，但是目前國內(nèi)內(nèi)部環(huán)境審計發(fā)展緩慢，且存在由政府環(huán)境審計主導(dǎo)，內(nèi)部環(huán)境審計處于被動地位等弊端，實施內(nèi)容大多局限于環(huán)境合規(guī)性審計，對環(huán)境財務(wù)審計、環(huán)境績效審計則過少關(guān)注，幾乎沒有企業(yè)實施環(huán)境風(fēng)險預(yù)警機(jī)制審計，審計內(nèi)容過于單一。究其原因，主要是沒有完善的內(nèi)部環(huán)境審計實施標(biāo)準(zhǔn)，而繼續(xù)完善并推進(jìn)內(nèi)部環(huán)境審計實施內(nèi)容的研究是制定其標(biāo)準(zhǔn)的基礎(chǔ)。 因此本文從內(nèi)部環(huán)境審計定義出發(fā)，結(jié)合企業(yè)環(huán)境責(zé)任，并根據(jù)內(nèi)部審計職能和“事前審計”定位論證將環(huán)境風(fēng)險預(yù)警機(jī)制審計引入內(nèi)部環(huán)境審計的可行性，從而拓展了內(nèi)部環(huán)境審計的實施內(nèi)容，具體包括：環(huán)境合規(guī)性審計、環(huán)境財務(wù)審計、環(huán)境績效審計和環(huán)境風(fēng)險預(yù)警機(jī)制審計。并結(jié)合中石化的具體案例，研究企業(yè)內(nèi)部環(huán)境審計實施內(nèi)容在實務(wù)操作中的可行性和實施的效果，并提出了發(fā)展內(nèi)部環(huán)境審計亟待解決的問題。 本文的創(chuàng)新之處在于：（1）站在企業(yè)內(nèi)部審計角度，結(jié)合環(huán)境審計、環(huán)境風(fēng)險管理和風(fēng)險預(yù)警的理論，拓展內(nèi)部環(huán)境審計實施內(nèi)容的理論研究，并結(jié)合實務(wù)案例，對實踐具有一定的借鑒意義。（2）借鑒政府公共工程環(huán)境風(fēng)險預(yù)警的先進(jìn)理論，企業(yè)應(yīng)構(gòu)建環(huán)境風(fēng)險預(yù)警機(jī)制，對企業(yè)環(huán)境風(fēng)險進(jìn)行持續(xù)動態(tài)的監(jiān)督，將環(huán)境風(fēng)險防患于未然。內(nèi)部審計人員對企業(yè)環(huán)境風(fēng)險預(yù)警機(jī)制實施審計，并將環(huán)境風(fēng)險預(yù)警機(jī)制審計引入企業(yè)內(nèi)部環(huán)境審計實施內(nèi)容中。
[Abstract]:In recent years, China's environmental problems are becoming increasingly serious, along with the economic development, often brings about the consequences of environmental degradation, the government and the public have also invested more attention on how to solve environmental problems. Moreover, the mitigation of environmental degradation problem can not only rely on external forces such as government enforcement and industry supervision, but also should focus on the enterprise perspective, and prevent the occurrence of environmental pollution behavior from the internal and the root. In addition, enterprises pay attention to environmental risks, not only from the point of view of product end governance, but also from the height of enterprise strategy to deal with environmental issues, so the implementation content of internal environmental audit has been paid more and more attention. The implementation of internal environmental audit is feasible, necessary and economical. However, the development of internal environmental audit in China is slow, and it is dominated by government environmental audit, and the internal environmental audit is in a passive position. Most of the implementation content is limited to environmental compliance audit, environmental financial audit, environmental performance audit is too little attention, almost no enterprise to implement environmental risk early warning mechanism audit, the audit content is too single. The main reason is that there is no perfect implementation standard of internal environmental audit, and it is the basis of establishing the standard to continue to improve and promote the research on the implementation content of internal environmental audit. Therefore, based on the definition of internal environmental audit, combined with enterprise environmental responsibility, and according to the internal audit function and "prior audit" positioning to demonstrate the feasibility of introducing environmental risk early warning mechanism audit into internal environmental audit. The implementation content of internal environmental audit is expanded, including: environmental compliance audit, environmental financial audit, environmental performance audit and environmental risk early warning mechanism audit. Combined with the specific case of Sinopec, this paper studies the feasibility and effect of the implementation of internal environmental audit in practical operation, and puts forward the problems to be solved urgently in the development of internal environmental audit. The innovation of this paper lies in: (1) from the angle of enterprise internal audit, combining the theory of environmental audit, environmental risk management and risk warning, expanding the theoretical research of the implementation content of internal environmental audit, and combining with practical cases, It has certain reference significance to the practice. (2) drawing lessons from the advanced theory of environmental risk early warning of government public works, enterprises should construct environmental risk warning mechanism, and carry on the continuous dynamic supervision to the enterprise environmental risk. Take precautions against environmental risks. The internal auditors audit the enterprise environmental risk warning mechanism, and introduce the environmental risk warning mechanism audit into the implementation content of the enterprise internal environmental audit.
【學(xué)位授予單位】：南京審計學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：X196;F239.4

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