本文關(guān)鍵詞：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　出處：《沈陽(yáng)大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

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【摘要】：我國(guó)環(huán)境狀況不容樂(lè)觀,不合理的生產(chǎn)活動(dòng)和消費(fèi)方式加劇了生態(tài)環(huán)境的進(jìn)一步惡化。實(shí)施環(huán)境審計(jì)是我國(guó)環(huán)境現(xiàn)狀和環(huán)保工作的要求,是衡量國(guó)民生產(chǎn)總值以及綜合考慮企業(yè)生產(chǎn)成本的需要,也是我國(guó)可持續(xù)發(fā)展戰(zhàn)略的需要。本文在這樣的前提條件下,深入評(píng)價(jià)和研究我國(guó)環(huán)境審計(jì)風(fēng)險(xiǎn)各個(gè)方面的問(wèn)題,并提出了針對(duì)性的意見和建議,以求在前輩們研究成果的基礎(chǔ)之上有所創(chuàng)新和突破,使得我國(guó)環(huán)境審計(jì)風(fēng)險(xiǎn)的理論更系統(tǒng),使其實(shí)踐更理性。正文共分為六部分： 第一部分,緒論。該部分闡述本文的研究背景和意義；總結(jié)和評(píng)價(jià)相關(guān)環(huán)境審計(jì)風(fēng)險(xiǎn)的研究成果,指出其優(yōu)點(diǎn)以及不夠系統(tǒng)和深入,對(duì)很多問(wèn)題意見不統(tǒng)一等不足；針對(duì)現(xiàn)有研究的不足之處提出了本文要研究的內(nèi)容、方法及創(chuàng)新點(diǎn),同時(shí)界定了本文的研究范圍。 第二部分,論述環(huán)境審計(jì)風(fēng)險(xiǎn)的基本理論問(wèn)題。該部分介紹了環(huán)境審計(jì)產(chǎn)生的理論基礎(chǔ)及其內(nèi)涵、性質(zhì)和職能；基于環(huán)境審計(jì)自身的特點(diǎn)和現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)思想,從廣義的角度闡釋環(huán)境審計(jì)風(fēng)險(xiǎn)定義與特征,為后續(xù)的風(fēng)險(xiǎn)研究奠定了理論基礎(chǔ)。 第三部分,揭示我國(guó)環(huán)境審計(jì)風(fēng)險(xiǎn)的現(xiàn)狀及面臨的問(wèn)題。分析了環(huán)境審計(jì)風(fēng)險(xiǎn)產(chǎn)生的原因、現(xiàn)狀及面臨的問(wèn)題(包括附錄部分體現(xiàn)出的問(wèn)題),從而得出以下結(jié)論：即建立我國(guó)環(huán)境審計(jì)風(fēng)險(xiǎn)模型和實(shí)施風(fēng)險(xiǎn)應(yīng)對(duì)策略是十分必要性的。附錄部分——關(guān)于我國(guó)實(shí)務(wù)界環(huán)境審計(jì)現(xiàn)狀的問(wèn)卷調(diào)查結(jié)果,為本文理論研究做了鋪墊,加深了對(duì)環(huán)境審計(jì)整體的理解和把握。 第四部分,試析我國(guó)環(huán)境審計(jì)風(fēng)險(xiǎn)模型的構(gòu)建和應(yīng)用,是本文的重點(diǎn)。本章節(jié)首先介紹了構(gòu)建環(huán)境審計(jì)風(fēng)險(xiǎn)模型前需要考慮的因素,即環(huán)境審計(jì)基本要素、審計(jì)過(guò)程以、環(huán)境和可持續(xù)發(fā)展要求及其他；然后構(gòu)建風(fēng)險(xiǎn)模型并系統(tǒng)分析其組成因素,即“環(huán)境審計(jì)風(fēng)險(xiǎn)=外部風(fēng)險(xiǎn)(概念風(fēng)險(xiǎn)×程序風(fēng)險(xiǎn)×政治風(fēng)險(xiǎn)×環(huán)境風(fēng)險(xiǎn))×執(zhí)行風(fēng)險(xiǎn)(可接受的環(huán)境審計(jì)風(fēng)險(xiǎn)條件下,重大錯(cuò)報(bào)風(fēng)險(xiǎn)×環(huán)境檢查風(fēng)險(xiǎn))”；最后通過(guò)實(shí)證分析說(shuō)明風(fēng)險(xiǎn)模型的具體應(yīng)用。 第五部分,提出環(huán)境審計(jì)風(fēng)險(xiǎn)的應(yīng)對(duì)策略,即承接環(huán)境審計(jì)風(fēng)險(xiǎn)模型,建立預(yù)警體系并對(duì)其進(jìn)行風(fēng)險(xiǎn)管理。前者的研究?jī)?nèi)容包括風(fēng)險(xiǎn)識(shí)別、風(fēng)險(xiǎn)度量和風(fēng)險(xiǎn)決策；后者包括風(fēng)險(xiǎn)管理的涵義及其方法,即風(fēng)險(xiǎn)轉(zhuǎn)移、風(fēng)險(xiǎn)預(yù)防、風(fēng)險(xiǎn)控制、風(fēng)險(xiǎn)回避和其他。 第六部分,結(jié)論。指出了環(huán)境審計(jì)風(fēng)險(xiǎn)的基本結(jié)論、研究的局限性以及后續(xù)研究的方向和思路。
[Abstract]:China's environmental situation is not optimistic, unreasonable production activities and consumption mode has aggravated the further deterioration of the ecological environment. The implementation of environmental audit is the environmental status quo and the requirements of environmental protection work. It is the need to measure the gross national product (GNP) and consider the production cost of the enterprise synthetically, and it is also the need of the sustainable development strategy of our country. In order to make innovations and breakthroughs on the basis of the research results of the predecessors, this paper makes an in-depth evaluation and research on various aspects of environmental audit risks in China, and puts forward targeted opinions and suggestions. Make our country environmental audit risk theory more systematic, make its practice more rational. The text is divided into six parts: The first part, introduction. This part describes the research background and significance of this paper; Summarizing and evaluating the research results of environmental audit risk, pointing out its advantages and disadvantages, such as not systematic and in-depth, and disunity of opinions on many issues. Aiming at the deficiency of the present research, this paper puts forward the contents, methods and innovations of this paper, and defines the research scope of this paper. The second part discusses the basic theoretical problems of environmental audit risk, which introduces the theoretical basis, connotation, nature and function of environmental audit. Based on the characteristics of environmental audit itself and modern risk-oriented audit ideas, the definition and characteristics of environmental audit risk are explained from a broad perspective, which lays a theoretical foundation for the subsequent risk research. In the third part, it reveals the current situation and problems of environmental audit risk in China. It analyzes the causes, current situation and problems (including the problems reflected in appendix part) of environmental audit risk. The following conclusions are drawn: it is very necessary to establish the risk model and implement the risk coping strategy of environmental audit in China. The appendix part is the result of questionnaire survey on the current situation of environmental audit in China. It lays the groundwork for the theoretical research of this paper, and deepens the understanding and grasp of the environmental audit as a whole. In the 4th part, it is the focus of this paper to analyze the construction and application of environmental audit risk model in China. Firstly, this chapter introduces the factors that need to be considered before constructing the environmental audit risk model, that is, the basic elements of environmental audit. Audit process to, environmental and sustainable development requirements and others; Then the risk model is constructed and its constituent factors are analyzed systematically. That is, "Environmental audit risk = external risk (conceptual risk 脳 procedure risk 脳 political risk 脳 environmental risk) 脳 implementation risk (under acceptable environmental audit risk, material misstatement risk 脳 environmental inspection risk)"; Finally, the application of the risk model is illustrated by empirical analysis. In the 5th part, the author puts forward the countermeasures of environmental audit risk, that is, undertaking environmental audit risk model, establishing early warning system and carrying out risk management. The former includes risk identification. Risk measurement and risk decision-making; The latter includes the meaning and methods of risk management, that is, risk transfer, risk prevention, risk control, risk avoidance and others. Part 6th, conclusion. The paper points out the basic conclusion of environmental audit risk, the limitation of the research and the direction and thought of the following research.
【學(xué)位授予單位】：沈陽(yáng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.4

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