本文選題：環(huán)境績效審計 + 大氣污染型企業(yè)　； 參考：《長春大學》2017年碩士論文

【摘要】：隨著經(jīng)濟快速發(fā)展,伴隨經(jīng)濟問題而來的是層出不窮的環(huán)境問題,大氣污染問題是近些年來影響民生的熱點話題,空氣污染對于人民健康、社會穩(wěn)定和經(jīng)濟可持續(xù)發(fā)展都產(chǎn)生了負面影響。而政府作為受托責任方,如何履行自身對于環(huán)境的監(jiān)督和治理責任是亟待解決的問題。環(huán)境管理活動是長久的,傳統(tǒng)環(huán)境管理活動的事后性,無法體現(xiàn)政府真正的監(jiān)督職能,與此同時,隨著經(jīng)濟不斷發(fā)展和環(huán)境問題的日漸突出,我國民眾越來越意識到環(huán)境保護的重要性,所以政府必須以人民為重,采取有效的措施來預防和治理環(huán)境問題�，F(xiàn)如今發(fā)達國家已經(jīng)把環(huán)境績效審計作為評價和改善環(huán)境管理效果的重要手段之一,而我國政府要想有效改善環(huán)境問題,需要結合發(fā)達國家的治理經(jīng)驗,運用環(huán)境績效審計這種新方法開展環(huán)境管理工作。國際上開展環(huán)境績效審計時間較早,多國政府在環(huán)境績效審計的開展中都取得了預期的效果,同時在各國開展的各類環(huán)境審計中,環(huán)境績效審計已經(jīng)逐步占據(jù)主流地位,在美國、英國等國家,以政府為主體開展的環(huán)境績效審計工作早已成為了環(huán)境污染治理的主要方式。我國有關大氣污染型企業(yè)環(huán)境績效審計的研究較少,對環(huán)境績效審計的相關研究缺乏深度。導致現(xiàn)有審計主體職責不明確,審計目標單一,審計內(nèi)容過于傳統(tǒng),相關立法不完善,審計職能單一,評價體系不健全,這使得環(huán)境績效審計不能客觀、準確的發(fā)揮其作用,無法對環(huán)境管理起到應有的建設性。本論文將從六個部分來具體闡述如何有效的開展大氣污染型企業(yè)的環(huán)境績效審計:第一部分闡述本文研究背景及研究意義,同時闡述本文研究目的、研究方法和研究內(nèi)容。第二部分闡述大氣污染具體定義以及現(xiàn)階段污染現(xiàn)狀及成因,由此來界定大氣污染型企業(yè)的概念;同時明確環(huán)境績效審計與其他類型環(huán)境審計的異同點。第三部分闡述我國現(xiàn)階段有關空氣污染環(huán)境審計的研究現(xiàn)狀和結果,同時從環(huán)境績效審計主體、目標、內(nèi)容、依據(jù)、職能和評價體系等方面進行問題梳理及原因分析。第四部分闡述ISO14031和企業(yè)生態(tài)效率等國外先進環(huán)境治理方法,借鑒英美兩國成熟的環(huán)境績效審計經(jīng)驗,為我國環(huán)境績效審計工作帶來啟示。第五部分針對我國環(huán)境績效審計存在的有關問題,借鑒國外優(yōu)秀經(jīng)驗和我國學者研究成果。依照我國實情提出環(huán)境績效審計相關的對策和建議。第六部分結合實例進行評價體系的實證研究,以驗證環(huán)境績效審計新方法的可行性,并為我國政府環(huán)境績效審計和環(huán)境保護事業(yè)帶來啟示,以起到指導和建設性作用。
[Abstract]:With the rapid development of the economy, along with the economic problems, there are endless environmental problems. Air pollution has become a hot topic affecting people's livelihood in recent years, and air pollution has a great impact on people's health. Social stability and sustainable economic development have had a negative impact. However, as the fiduciary party, how to fulfill the responsibility of environmental supervision and governance is an urgent problem to be solved. Environmental management activities are long-lasting, the post-event nature of traditional environmental management activities, can not reflect the real supervision function of the government, at the same time, with the continuous development of the economy and the increasingly prominent environmental problems, People in our country are becoming more and more aware of the importance of environmental protection, so the government must take effective measures to prevent and control environmental problems. Nowadays, developed countries have regarded environmental performance audit as one of the important means to evaluate and improve the effect of environmental management. However, if our government wants to effectively improve environmental problems, it needs to combine the governance experience of developed countries. Use the new method of environmental performance audit to carry out environmental management. The international environmental performance audit has been carried out earlier, many governments have achieved the expected results in the implementation of environmental performance audit, at the same time, environmental performance audit has gradually occupied the mainstream position in all kinds of environmental audits carried out in various countries. In the United States, Britain and other countries, the government as the main body of environmental performance audit has become the main way of environmental pollution control. There are few researches on the environmental performance audit of atmospheric pollution enterprises in China, and the research on the environmental performance audit is lack of depth. As a result, the responsibility of the audit subject is not clear, the audit objective is single, the audit content is too traditional, the relevant legislation is not perfect, the audit function is single, and the evaluation system is not perfect, which makes the environmental performance audit unable to play its role objectively and accurately. Unable to play a constructive role in environmental management. This paper will elaborate how to effectively carry out the environmental performance audit of the atmospheric pollution enterprises from six parts: the first part describes the research background and significance of this paper, at the same time describes the purpose, research methods and research content of this paper. The second part describes the specific definition of air pollution, the current pollution status and causes, which defines the concept of atmospheric pollution enterprises, and also clarifies the similarities and differences between environmental performance audit and other types of environmental audit. The third part describes the current research status and results of air pollution environmental audit in our country. At the same time, it analyzes the main body, objectives, content, basis, function and evaluation system of environmental performance audit. The fourth part expounds the advanced environmental governance methods such as ISO14031 and enterprise ecological efficiency, and draws lessons from the mature environmental performance audit experience of the United States and the United States, which brings enlightenment to the environmental performance audit in our country. The fifth part aims at the related problems of our country's environmental performance audit, draws lessons from the foreign outstanding experience and our country scholar's research result. According to the reality of our country, put forward the environmental performance audit related countermeasures and suggestions. The sixth part carries on the empirical research of the evaluation system combining with the example to verify the feasibility of the new method of environmental performance audit and bring enlightenment to the environmental performance audit and environmental protection cause of our government in order to play a guiding and constructive role.
【學位授予單位】：長春大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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