【摘要】： 企業(yè)內(nèi)部環(huán)境績效審計作為內(nèi)部環(huán)境審計的一個重要類型,是企業(yè)實現(xiàn)自身可持續(xù)發(fā)展和循環(huán)經(jīng)濟(jì)的有效手段。在發(fā)達(dá)國家,內(nèi)部環(huán)境審計已發(fā)展到合規(guī)性和績效性并重的階段,且內(nèi)部環(huán)境績效審計呈主要的發(fā)展趨勢,但在理論上并未形成完整體系。而在我國,無論理論上還是實踐上,都處于探索階段。本文在已有環(huán)境績效審計理論研究的基礎(chǔ)上結(jié)合企業(yè)內(nèi)部審計的特點,對企業(yè)內(nèi)部環(huán)境績效審計的理論基礎(chǔ)、動因、定義、目標(biāo)、本質(zhì)、主體、假設(shè)等基本理論問題,以及企業(yè)內(nèi)部環(huán)境績效審計的方法、程序和報告等基本應(yīng)用問題進(jìn)行初步研究,這一研究具有一定的理論前瞻性和現(xiàn)實必要性。
[Abstract]:As an important type of internal environmental audit, internal environmental performance audit is an effective means for enterprises to realize their own sustainable development and circular economy. In developed countries, the internal environmental audit has developed to the stage of both compliance and performance, and the internal environmental performance audit has a major development trend, but it has not formed a complete system in theory. In China, both in theory and in practice, are in the exploration stage. On the basis of the existing research on the theory of environmental performance audit, this paper combines the characteristics of the internal audit of enterprises, the theoretical basis, motivation, definition, objective, essence, subject, hypothesis and other basic theoretical issues of the internal environmental performance audit of enterprises. The paper also makes a preliminary study on the methods, procedures and reports of the internal environmental performance audit. This research has some theoretical foresight and practical necessity.
【學(xué)位授予單位】：蘭州商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 秦娟;黃雷;;以內(nèi)部環(huán)境審計為起點促進(jìn)環(huán)境審計的全面發(fā)展[J];中國證券期貨;2009年10期

相關(guān)碩士學(xué)位論文 前3條

1 楊麗;政府環(huán)境績效審計問題探析[D];江西財經(jīng)大學(xué);2010年

2 張洋;低碳經(jīng)濟(jì)環(huán)境下的績效審計研究[D];天津財經(jīng)大學(xué);2011年

3 郭紅霞;企業(yè)環(huán)境績效審計研究[D];西南財經(jīng)大學(xué);2011年

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本文編號：2242238