本文選題：環(huán)境污染 + 制藥企業(yè)　； 參考：《南京信息工程大學(xué)》2017年碩士論文

【摘要】：在現(xiàn)如今的社會(huì)發(fā)展中,普遍存在過度利用自然資源的狀況,生態(tài)環(huán)境持續(xù)惡化現(xiàn)象在全球范圍內(nèi)均不同程度的存在。全球可持續(xù)發(fā)展之路上,環(huán)境問題的影響已成最大的制約因素。環(huán)境審計(jì)便是在20世紀(jì)60年代末,各國(guó)探尋社會(huì)經(jīng)濟(jì)可持續(xù)發(fā)展時(shí)應(yīng)運(yùn)而生的,它是一種能評(píng)價(jià)某個(gè)組織環(huán)境狀況與環(huán)境行為的的環(huán)境管理工具。發(fā)達(dá)國(guó)家于80年代后將其逐步當(dāng)成為環(huán)境監(jiān)管的一種主要方法,為此成立了專業(yè)的環(huán)境審計(jì)機(jī)構(gòu),主動(dòng)發(fā)展環(huán)境審計(jì)。在1983—1998年期間,雖然沒有對(duì)環(huán)境審計(jì)有一個(gè)較為清晰的概念,但審計(jì)署所開展的一些審計(jì)項(xiàng)目中已經(jīng)對(duì)環(huán)境保護(hù)資金展開了相關(guān)事項(xiàng)的審計(jì)工作,我國(guó)的環(huán)境審計(jì)工作也就此開始。較之于發(fā)達(dá)國(guó)家,我國(guó)在審計(jì)相關(guān)領(lǐng)域以及審計(jì)類型等方面仍有諸多不足,但經(jīng)過多年發(fā)展與實(shí)踐,我國(guó)的環(huán)境審計(jì)也取得了可喜的進(jìn)步�，F(xiàn)階段的不足主要源于社會(huì)公眾的意識(shí)、法律法規(guī)的制定、環(huán)境監(jiān)測(cè)管理的水平以及評(píng)價(jià)指標(biāo)系統(tǒng)和人力資源等因素。在眾多污染企業(yè)中,本文選擇了制藥行業(yè)為研究對(duì)象,立足于環(huán)境審計(jì)的現(xiàn)有發(fā)展,利用案例分析法和規(guī)范研究法,以環(huán)境審計(jì)的相關(guān)理論概念為基礎(chǔ),融合我國(guó)制藥企業(yè)的特征和環(huán)境審計(jì)在該行業(yè)的發(fā)展現(xiàn)狀,站在外部審計(jì)的角度從審計(jì)部門是否可控來分析我國(guó)制藥企業(yè)目前環(huán)境審計(jì)所存在的問題,并結(jié)合案例提出相應(yīng)的改善方法,探究制藥企業(yè)的環(huán)境審計(jì)現(xiàn)狀。文章研究?jī)?nèi)容分為六個(gè)部分:第一章主要將本文的研究背景、研究意義及本文的主要內(nèi)容進(jìn)行介紹。第二章對(duì)環(huán)境審計(jì)相關(guān)概念進(jìn)行闡述,介紹國(guó)內(nèi)外的相關(guān)研究?jī)?nèi)容并進(jìn)行比較,繼而對(duì)企業(yè)的環(huán)境審計(jì)有更深層次的探究。第三章首先以聯(lián)邦制藥企業(yè)為案例,分析環(huán)境審計(jì)在制藥企業(yè)運(yùn)用中存在的問題,進(jìn)而延伸到整個(gè)制藥行業(yè)現(xiàn)如今在發(fā)展過程當(dāng)中所存在的尖銳的環(huán)境問題,以表明環(huán)境審計(jì)在該行業(yè)的應(yīng)用迫在眉睫。第四章分析出由聯(lián)邦制藥為例的制藥行業(yè)環(huán)境審計(jì)所存在的缺陷以及不足之處。第五章即對(duì)上一章節(jié)所述存在的一系列問題給予相應(yīng)的解決方法。第六章對(duì)全文進(jìn)行總結(jié)概括,并對(duì)本文研究中尚有的不足之處以及有待深入研究的問題點(diǎn)明闡述。
[Abstract]:In the present social development, the situation of over-utilization of natural resources is widespread, and the phenomenon of the continuous deterioration of ecological environment exists in different degrees in the global scope.On the road of global sustainable development, the impact of environmental problems has become the biggest constraint.Environmental audit came into being at the end of 1960s when countries sought sustainable development of social economy. It is a kind of environmental management tool which can evaluate the environmental status and behavior of a certain organization.The developed countries gradually regard it as a main method of environmental supervision after 1980s. For this reason, professional environmental audit institutions have been set up to actively develop environmental auditing.During the period 1983-1998, although there was no clear concept of environmental audit, a number of audit projects carried out by the Audit Office carried out audits of environmental protection funds.The environmental audit work of our country also begins accordingly.Compared with developed countries, our country still has many deficiencies in auditing related fields and audit types, but after years of development and practice, China's environmental audit has also made gratifying progress.The deficiency at the present stage is mainly due to the public consciousness, the formulation of laws and regulations, the level of environmental monitoring and management, the evaluation index system and human resources, and so on.Among the many polluting enterprises, this paper chooses the pharmaceutical industry as the research object, based on the existing development of environmental audit, using the case analysis method and normative research method, based on the related theoretical concepts of environmental audit.Combining the characteristics of Chinese pharmaceutical enterprises and the development of environmental audit in this industry, from the angle of external audit, this paper analyzes the problems existing in the environmental audit of Chinese pharmaceutical enterprises from the point of view of whether the audit department is controllable or not.Combining with the case, the paper puts forward the corresponding improvement methods, and probes into the current situation of the environmental audit of pharmaceutical enterprises.The research content is divided into six parts: the first chapter mainly introduces the research background, research significance and the main content of this paper.The second chapter expounds the related concepts of environmental audit, introduces and compares the related research contents at home and abroad, and then probes into the environmental audit of enterprises at a deeper level.The third chapter takes the federal pharmaceutical enterprises as a case, analyzes the problems existing in the application of environmental audit in pharmaceutical enterprises, and then extends to the sharp environmental problems existing in the development process of the whole pharmaceutical industry.To show that the application of environmental audit in this industry is imminent.The fourth chapter analyzes the defects and shortcomings of the environmental audit of the pharmaceutical industry as an example of the federal pharmaceutical industry.The fifth chapter gives the corresponding solutions to a series of problems mentioned in the previous chapter.The sixth chapter summarizes the full text, and points out the shortcomings of this study and the problems to be further studied.
【學(xué)位授予單位】：南京信息工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.72;F239.6

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