本文關(guān)鍵詞： 績效審計 鋼鐵行業(yè) 節(jié)能減排 政策 研究　出處：《蘭州大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：自上世紀以來,現(xiàn)代工業(yè)社會高速發(fā)展,在為人類創(chuàng)造物質(zhì)財富的同時,也使地球環(huán)境質(zhì)量急劇惡化,帶來了日益嚴峻的環(huán)境問題,引起全世界人民的普遍關(guān)注。政府一方面加大了對環(huán)保類資金的投入,一方面采取嚴厲措施實行節(jié)能減排政策。政府及大眾媒體紛紛尋找導(dǎo)致環(huán)境惡化的“罪魁禍首”,將目光聚焦到高耗能、高排放的資源密集型產(chǎn)業(yè),鋼鐵行業(yè)首當其沖。面對全球鋼鐵行業(yè)的寒冬,企業(yè)唯有調(diào)整方向,遵守規(guī)則、主動應(yīng)對,兼并組合、淘汰落后產(chǎn)能、調(diào)整結(jié)構(gòu)轉(zhuǎn)型升級謀求差異化發(fā)展,在節(jié)能減排上嚴格按照號稱“史上最嚴”的《環(huán)保中華人民共和國環(huán)境保護法(2015年修訂)法》(俗稱新環(huán)保法)及其他法律法規(guī)要求,承擔(dān)相應(yīng)的社會責(zé)任,完成節(jié)能減排目標任務(wù)。在這一背景下,節(jié)能減排工作也被列入審計關(guān)注的重點內(nèi)容之一,節(jié)能減排績效審計作為評判、監(jiān)督該項工作的工具,逐漸成為環(huán)境審計發(fā)展的新方向。但我國目前所開展的節(jié)能減排相關(guān)工作,多從政府層面檢查專項資金使用效果,從企業(yè)自身角度開展相關(guān)研究也大多是局部檢查,未能形成系統(tǒng)性研究,更是鮮有企業(yè)開展節(jié)能減排專項內(nèi)部審計工作。本文從節(jié)能減排績效審計的概念、特點、途徑和內(nèi)容等方面著手做了一些研究和探索,結(jié)合豐鋼股份節(jié)能減排審計工作面臨的現(xiàn)狀、審計監(jiān)督途徑等內(nèi)容,綜合考慮企業(yè)的生產(chǎn)經(jīng)營及管理狀況,設(shè)置了一套績效評價指標對其進行節(jié)能減排績效評價,詳細說明了各項指標的意義,重點分析了存在的主要問題及其原因。并針對審計監(jiān)督的現(xiàn)狀提出了企業(yè)在完善節(jié)能減排績效審計方面的意見和建議,為企業(yè)經(jīng)營管理者提供決策依據(jù),推進企業(yè)總體發(fā)展。
[Abstract]:Since 0th century, the rapid development of modern industrial society, while creating material wealth for human beings, has also caused a sharp deterioration in the quality of the earth's environment, which has brought about increasingly serious environmental problems. The government on the one hand has increased its investment in environmental protection funds, On the one hand, drastic measures have been taken to implement energy conservation and emission reduction policies. Governments and mass media have been looking for the "culprits" leading to environmental degradation, focusing on resource-intensive industries with high energy consumption and high emissions. The steel industry bears the brunt. In the cold winter of the global steel industry, enterprises have to adjust their direction, abide by the rules, take the initiative to deal with, merge and combine, eliminate backward production capacity, adjust their structural transformation and upgrade to seek differentiation and development. In terms of energy conservation and emission reduction, the environmental protection law of the people's Republic of China (amended on 2015), commonly known as the New Environmental Protection Law, and other laws and regulations, which are known as "the strictest in history," should bear corresponding social responsibilities. In this context, energy-saving and emission reduction work is also listed as one of the key issues of audit concern, energy saving and emission reduction performance audit as a tool to judge and supervise the work, It has gradually become a new direction of the development of environmental audit. However, most of the energy saving and emission reduction related work carried out in our country is mainly carried out from the government level to check the effects of the use of special funds, and most of the relevant studies from the perspective of the enterprises themselves are also local inspections. The failure to form a systematic study, but also few enterprises to carry out energy conservation and emission reduction special internal audit. This paper from the concept, characteristics, ways and content of energy-saving performance audit to do some research and exploration, Combined with the current situation of energy saving and emission reduction audit of Fenggang, the audit supervision ways and so on, and considering the production management and management situation of the enterprise, a set of performance evaluation indexes were set up to evaluate the energy saving and emission reduction performance. The significance of each index is explained in detail, the main problems and their causes are analyzed, and the opinions and suggestions of enterprises in improving the performance audit of energy saving and emission reduction are put forward in view of the present situation of audit supervision. To provide decision-making basis for business managers, to promote the overall development of enterprises.
【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】：2017
【分類號】：F426.31;F239.45

【參考文獻】

相關(guān)期刊論文 前10條

1 符剛;吳凡璐;;三重盈余:企業(yè)社會責(zé)任評價新模式——三重盈余績效評價的研究進展及述評[J];財會月刊;2015年25期

2 黃溶冰;陳耿;;節(jié)能減排項目的績效審計——以垃圾焚燒發(fā)電廠為例[J];會計研究;2013年02期

3 ;加強三大體系建設(shè) 節(jié)能減排成績顯 寶山鋼鐵股份有限公司先進事跡[J];上海節(jié)能;2012年12期

4 饒清華;邱宇;許麗忠;張江山;;節(jié)能減排指標體系與績效評估[J];環(huán)境科學(xué)研究;2011年09期

5 余霞;程志英;;加強和完善績效審計法規(guī)體系的設(shè)想建議[J];審計與理財;2011年04期

6 郭海峰;;節(jié)能減排指標框架體系構(gòu)建的一點思考[J];中國城市經(jīng)濟;2011年01期

7 許凱;張剛剛;;面向行業(yè)的節(jié)能減排評價體系研究[J];武漢理工大學(xué)學(xué)報;2010年04期

8 孫緒靜;;我國節(jié)能減排環(huán)境審計研究[J];經(jīng)濟研究導(dǎo)刊;2009年05期

9 許建初;;加強能源審計建設(shè)資源節(jié)約型社會[J];科學(xué)決策;2006年12期

10 王會金;試論我國行政單位績效審計的理論與實踐[J];審計與經(jīng)濟研究;1993年04期

相關(guān)碩士學(xué)位論文 前5條

1 張迪;企業(yè)環(huán)境績效審計評價指標體系的構(gòu)建[D];山東農(nóng)業(yè)大學(xué);2015年

2 李洪杰;政府環(huán)境績效審計評價研究[D];西北師范大學(xué);2014年

3 趙光敏;社會責(zé)任視角下企業(yè)財務(wù)評價體系研究[D];廣西師范大學(xué);2012年

4 顧雯雯;基于企業(yè)可持續(xù)發(fā)展的和諧績效評價體系研究[D];江蘇科技大學(xué);2011年

5 謝明;企業(yè)環(huán)境績效審計評價研究[D];南京航空航天大學(xué);2010年

，

本文編號：1544072