發(fā)布時間：2018-01-27 14:26

  本文關鍵詞： 環(huán)境審計 運作模式 項目全過程 藍色經(jīng)濟　出處：《中國海洋大學》2013年碩士論文　論文類型：學位論文

【摘要】：海洋占地球表面的70.8%，蘊藏著極其豐富的各類資源。人類的生存、經(jīng)濟的發(fā)展和社會的進步始終離不開對海洋資源的開發(fā)和利用。二十一世紀是海洋世紀。世界各國紛紛制定了新的海洋戰(zhàn)略。然而在海洋開發(fā)中，企業(yè)及其他組織盲目追求自身利益而忽略環(huán)境和生態(tài)的持續(xù)發(fā)展，，以犧牲環(huán)境生態(tài)為代價，只為獲取一時的經(jīng)濟利益。導致海洋資源的粗略開采，海洋污染的擴散化。藍色經(jīng)濟在這樣的背景下應運而生，藍色經(jīng)濟是以海洋經(jīng)濟為依托，是可持續(xù)的、公平的、先進的海洋經(jīng)濟。環(huán)境審計已經(jīng)成為藍色經(jīng)濟發(fā)展的題中之義。 目前我國關于藍色經(jīng)濟視角下的環(huán)境審計理論研究和實踐較少，一方面環(huán)境審計理論仍在逐漸構(gòu)建過程中，實踐較少。另一方面藍色經(jīng)濟是近年來才發(fā)展壯大的新興經(jīng)濟。關于藍色經(jīng)濟視角的環(huán)境審計運作模式研究少之更少。本文論述了環(huán)境審計在藍色經(jīng)濟發(fā)展中的可行性和必要性，以利益相關者理論、受托責任理論、經(jīng)濟外部性理論等作為研究的理論基礎，研究目前以財務為導向、以問題為導向、以制度為導向的環(huán)境審計運作模式的局限性，并在此基礎上提出了藍色經(jīng)濟視角下項目全過程的環(huán)境審計運作模式，項目全過程的環(huán)境審計運作模式克服了以財務、問題和制度為導向的環(huán)境審計運作模式的事后審計的局限性，通過事前審計、實施審計和后評價審計三階段四步驟的全過程運作模式對海洋環(huán)境項目進行環(huán)境審計。全方位構(gòu)建了藍色經(jīng)濟視角下項目全過程環(huán)境審計運作模式。最后通過案例的引入介紹，論述了目前構(gòu)建項目全過程環(huán)境審計的實施條件，為以后的研究指明方向。
[Abstract]:The ocean accounts for 70.8% of the earth's surface and contains an extremely rich variety of resources for the survival of mankind. Economic development and social progress have always been inseparable from the development and utilization of marine resources. 21th century is the ocean century. Countries in the world have drawn up a new ocean strategy. However, in the marine development. Enterprises and other organizations blindly pursue their own interests and ignore the sustainable development of environment and ecology, at the expense of environmental ecology, only for the sake of obtaining temporary economic benefits, leading to rough exploitation of marine resources. Under this background, the blue economy emerges as the times require. The blue economy is based on the marine economy, and it is sustainable and fair. Advanced marine economy. Environmental audit has become the meaning of blue economic development. At present, there is less research and practice on the theory of environmental audit from the perspective of blue economy in our country. On the one hand, the theory of environmental audit is still in the process of constructing gradually. On the other hand, the blue economy is a new economy which has only developed in recent years. There is less research on the operating mode of environmental audit from the blue economy perspective. This paper discusses the role of environmental auditing in the development of blue economy. Feasibility and necessity. Taking stakeholder theory, fiduciary responsibility theory and economic externality theory as the theoretical basis of the research, the current research is financial oriented and problem-oriented. On the basis of the limitation of the system-oriented environmental audit operation mode, this paper puts forward the operating mode of environmental audit in the whole process of the project from the perspective of blue economy. The environmental audit operation mode of the whole process of the project overcomes the limitation of the post-audit of the environmental audit operation mode, which is oriented by finance, problems and system, and passes the pre-audit. Three stages and four steps of audit and post-evaluation audit were carried out to carry out the environmental audit of marine environmental projects. The operating mode of environmental audit of the whole process of the project from the perspective of blue economy was constructed in all directions. Finally, the case was adopted. Introduction of the introduction of the example. This paper discusses the implementation conditions of the environmental audit in the whole process of constructing the project, and points out the direction for the future research.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F239.6

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本文編號：1468677