【摘要】：我國改革開放以來,伴隨著經(jīng)濟(jì)的快速發(fā)展,人們越來越多地注重企業(yè)的效益和自身的經(jīng)濟(jì)利益,而對于我們賴以生存的環(huán)境則很少關(guān)心。從宏觀上看,一些企業(yè)給環(huán)境造成的污染降低了整個(gè)地區(qū)的環(huán)境質(zhì)量,工業(yè)集中的城市,礦區(qū)的污染、噪聲使城市環(huán)境日趨惡化,污水污染河道,污染飲用水庫,直至殃及國家近海大面積海域,廢氣形成酸雨,煙塵籠罩城市上空,每天散落的工業(yè)粉塵高達(dá)數(shù)十噸,高分貝噪聲殃及居民、學(xué)校、機(jī)關(guān)和醫(yī)院。 從企業(yè)微觀角度來看,傳統(tǒng)觀念認(rèn)為人類所需的自然資源是取之不盡、用之不竭的,對環(huán)保投資會(huì)增加生產(chǎn)經(jīng)營成本,加重企業(yè)負(fù)擔(dān)。因而不少企業(yè)只注重短期經(jīng)濟(jì)效益而不顧環(huán)境效益。企業(yè)環(huán)保意識薄弱,綠色經(jīng)濟(jì)觀念缺乏,認(rèn)證意識不強(qiáng)。IS014000環(huán)境管理體系成為世界各國企業(yè)跨越“綠色壁壘”的重要跳板,而我國企業(yè)對此所做的反應(yīng)遲鈍,因而在國際貿(mào)易活動(dòng)中,農(nóng)副產(chǎn)品國際營銷受阻,工業(yè)產(chǎn)品國際營銷困難重重。 面對高高筑起的“貿(mào)易綠色壁壘”,如何使我國產(chǎn)品沖破這道防線已成為當(dāng)今企業(yè)面臨的主要問題。因此一方面應(yīng)該順應(yīng)時(shí)代潮流,樹立正確的現(xiàn)代營銷理念,實(shí)施國際綠色營銷戰(zhàn)略是我國企業(yè)產(chǎn)品沖破貿(mào)易綠色壁壘,走向國際市場的必然選擇。另一方面必須建立環(huán)境會(huì)計(jì)和環(huán)境審計(jì)制度,從而精確地計(jì)算出資源和環(huán)境地消耗影響所付出的成本并對企業(yè)現(xiàn)行運(yùn)作做出整體評估,為企業(yè)的可持續(xù)發(fā)展決策尋求科學(xué)依據(jù)。 而在我國,目前審計(jì)機(jī)關(guān)開展的環(huán)境保護(hù)審計(jì),主要是對國務(wù)院所屬部門和地方政府管理的環(huán)保專項(xiàng)資金進(jìn)行的審計(jì)監(jiān)督。相對而言,我國的環(huán)境保護(hù)審計(jì)尚未發(fā)展至企業(yè)環(huán)境保護(hù)的層面,對企業(yè)領(lǐng)導(dǎo)人應(yīng)承擔(dān)的環(huán)境保護(hù)責(zé)任、企業(yè)環(huán)境管理制度、環(huán)境保護(hù)績效、產(chǎn)品的清潔生產(chǎn)等,基本沒有采取具體行動(dòng)。由此可見,我國現(xiàn)階段所實(shí)施的環(huán)境保護(hù)審計(jì)處于相對落后的狀況,理論界缺乏對企業(yè)環(huán)境保護(hù)審計(jì)的系統(tǒng)研究,特別是缺乏真正具有可操作性的研究,而國外也并不存在一個(gè)可以直接借鑒的模式。本文主要從實(shí)際操作層面探討企業(yè)事前、事中、事后環(huán)境審計(jì)的程序、方法,試圖為開展企業(yè)環(huán)境審計(jì)提供有效的借鑒。
[Abstract]:Since China's reform and opening up, with the rapid development of the economy, people pay more and more attention to the benefits of enterprises and their own economic interests, but pay little attention to the environment on which we live. From a macro point of view, the pollution caused by some enterprises to the environment has reduced the environmental quality of the whole region, the pollution of industrial concentrated cities, mining areas and noise has caused the urban environment to deteriorate day by day, and the sewage has polluted the river channels and polluted the drinking water reservoirs. Until a large area of the country's coastal waters was affected, the exhaust gas formed acid rain, smoke and dust enveloped the city. Every day, dozens of tons of industrial dust were scattered, and high decibels of noise affected residents, schools, institutions and hospitals. From the microcosmic point of view of enterprises, the traditional view holds that the natural resources needed by human beings are inexhaustible and inexhaustible. Investment in environmental protection will increase the cost of production and operation and increase the burden on enterprises. As a result, many enterprises only pay attention to short-term economic benefits without regard to environmental benefits. The environmental awareness of enterprises is weak, the concept of green economy is lacking, the environmental management system of certification is not strong. IS014000 environmental management system has become an important springboard for enterprises all over the world to cross "green barriers", but the enterprises in our country have been slow to respond to this. Therefore, in the international trade activities, the international marketing of agricultural and sideline products is blocked, and the international marketing of industrial products is very difficult. In the face of the "Green Trade Barrier", how to make our products break through this line of defense has become the main problem faced by enterprises today. Therefore, on the one hand, we should conform to the trend of the times, set up the correct modern marketing concept and implement the international green marketing strategy, which is the inevitable choice for our enterprises to break through the green barriers to trade and go to the international market. On the other hand, it is necessary to establish environmental accounting and environmental audit system, so as to accurately calculate the cost of resource and environment consumption and make a whole evaluation of the current operation of the enterprise, so as to seek scientific basis for the sustainable development decision of the enterprise. In our country, the environmental protection audit carried out by the audit institutions is mainly the audit supervision of the special environmental protection funds managed by the subordinate departments of the State Council and the local governments. Comparatively speaking, the audit of environmental protection in our country has not yet developed to the level of environmental protection of enterprises, the responsibility of environmental protection, the environmental management system of enterprises, the performance of environmental protection, the cleaner production of products, etc. Little concrete action has been taken. From this, we can see that the environmental protection audit implemented in our country is relatively backward at the present stage, and the theoretical circle lacks the systematic research on the enterprise environmental protection audit, especially the truly operable research. And abroad also does not have a model that can draw lessons from directly. This paper mainly discusses the procedure and method of environmental audit in advance, in the event of the enterprise from the practical operation level, and tries to provide an effective reference for carrying out the environmental audit of the enterprise.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.6

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