【摘要】： 隨著人們環(huán)保意識(shí)的提高,環(huán)境污染成為社會(huì)關(guān)注的焦點(diǎn),企業(yè)對(duì)待環(huán)境問(wèn)題的態(tài)度從過(guò)去的消極應(yīng)對(duì)發(fā)展到現(xiàn)在的綠色經(jīng)營(yíng),足見(jiàn)其對(duì)環(huán)境管理問(wèn)題的重視。環(huán)境管理的迅速發(fā)展為環(huán)境審計(jì)發(fā)揮其在環(huán)境保護(hù)中的作用提供了新的平臺(tái)——環(huán)境管理審計(jì)。 環(huán)境管理審計(jì)是在調(diào)查了解被審計(jì)單位環(huán)境管理狀況的基礎(chǔ)上,對(duì)被審計(jì)單位環(huán)境管理責(zé)任履行情況進(jìn)行評(píng)價(jià)和鑒證,并就環(huán)境管理的薄弱環(huán)節(jié)提供管理建議,促使被審計(jì)單位認(rèn)真履行環(huán)境管理責(zé)任,保護(hù)和改善環(huán)境的一種環(huán)境審計(jì)類型。一個(gè)系統(tǒng)的環(huán)境管理審計(jì)程序是實(shí)施環(huán)境管理審計(jì)的關(guān)鍵,因此,文章對(duì)環(huán)境管理審計(jì)程序進(jìn)行研究,以期為環(huán)境管理審計(jì)實(shí)踐提供支持。 文章引入風(fēng)險(xiǎn)管理理論對(duì)環(huán)境管理審計(jì)程序進(jìn)行研究,主要探討了以下四個(gè)問(wèn)題: ⑴風(fēng)險(xiǎn)導(dǎo)向環(huán)境管理審計(jì)程序的設(shè)計(jì)。文章引入風(fēng)險(xiǎn)管理理論將風(fēng)險(xiǎn)導(dǎo)向下的環(huán)境管理審計(jì)程序劃分為被審計(jì)單位環(huán)境風(fēng)險(xiǎn)分析、環(huán)境管理狀況和環(huán)境管理風(fēng)險(xiǎn)分析、針對(duì)評(píng)估的環(huán)境管理風(fēng)險(xiǎn)采取應(yīng)對(duì)措施三大塊,并在此基礎(chǔ)上探討了風(fēng)險(xiǎn)導(dǎo)向環(huán)境管理審計(jì)程序的特殊性,加強(qiáng)了讀者對(duì)風(fēng)險(xiǎn)導(dǎo)向環(huán)境管理審計(jì)程序的理解。 ⑵被審計(jì)單位環(huán)境風(fēng)險(xiǎn)分析。首先指出環(huán)境風(fēng)險(xiǎn)是被審計(jì)單位內(nèi)外部環(huán)境因素作用于企業(yè)而使其遭受經(jīng)濟(jì)或形象損失的可能性,接著以被審計(jì)單位基本狀況為基礎(chǔ)就內(nèi)部和外部環(huán)境風(fēng)險(xiǎn)分別進(jìn)行了論述和舉例,力求全面分析被審計(jì)單位的環(huán)境風(fēng)險(xiǎn),為下文環(huán)境管理風(fēng)險(xiǎn)的識(shí)別和評(píng)估提供資料。 ⑶環(huán)境管理狀況及環(huán)境管理風(fēng)險(xiǎn)分析。從被審計(jì)單位環(huán)境管理控制整體狀況和具體環(huán)境管理活動(dòng)兩個(gè)方面對(duì)其環(huán)境管理狀況進(jìn)行分析,結(jié)合前述被審計(jì)單位的環(huán)境風(fēng)險(xiǎn)對(duì)環(huán)境管理風(fēng)險(xiǎn)進(jìn)行識(shí)別和評(píng)估,介紹了環(huán)境管理風(fēng)險(xiǎn)識(shí)別和評(píng)估的定義及相關(guān)方法。 ⑷針對(duì)評(píng)估的環(huán)境管理風(fēng)險(xiǎn)采取的應(yīng)對(duì)措施。評(píng)估環(huán)境管理風(fēng)險(xiǎn)是為了確定審計(jì)的重點(diǎn),文章從總體審計(jì)策略和具體審計(jì)內(nèi)容兩個(gè)方面探討了審計(jì)人員針對(duì)環(huán)境管理風(fēng)險(xiǎn)采取的應(yīng)對(duì)措施。另外,文章針對(duì)審計(jì)人員實(shí)施的具體環(huán)境管理審計(jì)程序和審計(jì)方法做了論述,為實(shí)施環(huán)境管理審計(jì)提供了程序和方法上的指導(dǎo)。 通過(guò)以上研究,明確了風(fēng)險(xiǎn)導(dǎo)向環(huán)境管理審計(jì)程序包括被審計(jì)單位環(huán)境風(fēng)險(xiǎn)分析、環(huán)境管理狀況和環(huán)境管理風(fēng)險(xiǎn)分析、針對(duì)評(píng)估的環(huán)境管理風(fēng)險(xiǎn)采取應(yīng)對(duì)措施三大塊內(nèi)容,論述了各環(huán)節(jié)中的主要工作內(nèi)容和方法,為風(fēng)險(xiǎn)導(dǎo)向環(huán)境管理審計(jì)的實(shí)施奠定了基礎(chǔ)。 文章的創(chuàng)新之處:首次將風(fēng)險(xiǎn)管理理論引入環(huán)境管理審計(jì)程序中,豐富了環(huán)境管理審計(jì)的理論研究,為環(huán)境管理審計(jì)實(shí)踐提供了新的思路;界定了環(huán)境管理風(fēng)險(xiǎn)的概念,明確了環(huán)境風(fēng)險(xiǎn)與環(huán)境管理風(fēng)險(xiǎn)間的關(guān)系,為風(fēng)險(xiǎn)導(dǎo)向環(huán)境管理審計(jì)程序的執(zhí)行提供了指導(dǎo)性的意見(jiàn)。
[Abstract]:With the improvement of people's awareness of environmental protection, environmental pollution has become the focus of social attention. Enterprises'attitude towards environmental problems has developed from passive response in the past to green management. The rapid development of environmental management has provided a new level for environmental audit to play its role in environmental protection. Taiwan - environmental management audit.
Environmental management audit is an environmental audit that evaluates and verifies the performance of the environmental management responsibility of the auditees on the basis of investigating and understanding the environmental management status of the auditees, and provides management suggestions on the weak links of environmental management so as to urge the auditees to conscientiously fulfill their environmental management responsibilities and protect and improve the environment. A systematic environmental management audit procedure is the key to the implementation of environmental management audit. Therefore, this paper studies the environmental management audit procedure in order to provide support for the practice of environmental management audit.
This paper introduces risk management theory into the study of environmental management audit procedures, mainly discusses the following four issues:
(1) The design of risk-oriented environmental management audit procedure. This paper introduces risk management theory and divides the risk-oriented environmental management audit procedure into three parts: the environmental risk analysis of the auditees, the environmental management situation and the environmental management risk analysis, and the countermeasures against the assessed environmental management risk. The particularity of the risk-oriented environmental management audit procedure is emphasized, and the readers'understanding of the risk-oriented environmental management audit procedure is strengthened.
(2) Environmental risk analysis of auditees. First, it points out that environmental risk is the possibility of economic or image loss caused by internal and external environmental factors of auditees acting on enterprises. Then it discusses and exemplifies the internal and external environmental risks respectively on the basis of the basic conditions of auditees, and tries to make a comprehensive analysis of auditees. The environmental risk of the unit provides information for the identification and evaluation of environmental management risks below.
_Environmental management status and risk analysis of environmental management. This paper analyzes the environmental management status of the auditees from two aspects: the overall status of environmental management control and specific environmental management activities, and identifies and evaluates the environmental management risks in combination with the environmental risks of the above-mentioned auditees, and introduces the identification and evaluation of environmental management risks. Definition and related methods of estimation.
_Response measures for environmental management risk assessment. Assessing environmental management risk is to determine the focus of auditing. This paper discusses the auditors'response measures to environmental management risk from two aspects: the overall audit strategy and the specific audit content. In addition, the paper discusses the specific environmental management for auditors. Audit procedures and audit methods are discussed, which provide a procedural and methodological guidance for the implementation of environmental management audit.
Through the above research, it is clear that the risk-oriented environmental management audit procedure includes the environmental risk analysis of the auditees, the environmental management status and the environmental management risk analysis, and the three major parts of the environmental management risk assessment measures taken to address the main contents and methods of each link, in order to risk-oriented environmental management audit. The implementation of the plan laid the foundation.
The innovations of this paper are as follows: firstly introducing the risk management theory into the environmental management audit procedure, enriching the theoretical research of environmental management audit, providing new ideas for the practice of environmental management audit, defining the concept of environmental management risk, clarifying the relationship between environmental risk and environmental management risk, and providing risk-oriented environmental management audit. The implementation of the program provides guidance.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 明哲;;政府環(huán)境審計(jì)問(wèn)題探析[J];商場(chǎng)現(xiàn)代化;2012年25期

相關(guān)碩士學(xué)位論文 前4條

1 周允征;我國(guó)環(huán)境審計(jì)風(fēng)險(xiǎn)模型構(gòu)建及風(fēng)險(xiǎn)應(yīng)對(duì)策略[D];沈陽(yáng)大學(xué);2011年

2 劉小琴;環(huán)境審計(jì)風(fēng)險(xiǎn)的識(shí)別、評(píng)估和控制研究[D];廣西大學(xué);2011年

3 王紀(jì)瑞;企業(yè)環(huán)境報(bào)告審計(jì)程序研究[D];中國(guó)海洋大學(xué);2012年

4 王常春;風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)下企業(yè)經(jīng)濟(jì)責(zé)任審計(jì)模式研究[D];青島理工大學(xué);2011年

，

本文編號(hào)：2240171