本文關(guān)鍵詞：“兩型社會(huì)”建設(shè)中的企業(yè)綠色審計(jì)改進(jìn)研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：建設(shè)資源節(jié)約型、環(huán)境友好型社會(huì)是我國乃至全球可持續(xù)發(fā)展戰(zhàn)略的重要組成部分，，也對(duì)我國的審計(jì)監(jiān)督工作提出了更高的要求。在“兩型社會(huì)”建設(shè)中，迫切需要對(duì)企業(yè)的環(huán)境行為進(jìn)行全面、科學(xué)的監(jiān)督評(píng)價(jià)，作為環(huán)境治理監(jiān)督有效手段的企業(yè)綠色審計(jì)勢(shì)在必行。企業(yè)綠色審計(jì)是保障“兩型社會(huì)”建設(shè)目標(biāo)實(shí)現(xiàn)的一項(xiàng)重要工具，在“兩型社會(huì)”建設(shè)背景下發(fā)展企業(yè)綠色審計(jì)十分必要。 本文從“兩型社會(huì)”建設(shè)的背景出發(fā)，對(duì)“兩型社會(huì)”和綠色審計(jì)的內(nèi)涵及相互關(guān)系進(jìn)行了闡釋，在深入剖析我國綠色審計(jì)發(fā)展現(xiàn)狀及存在問題的基礎(chǔ)上，從企業(yè)綠色審計(jì)的內(nèi)容、主體、常規(guī)化和科學(xué)化4個(gè)方面提出了全面而詳盡的改進(jìn)對(duì)策，以期有效推動(dòng)企業(yè)綠色審計(jì)的深入發(fā)展，進(jìn)而推動(dòng)“兩型社會(huì)”建設(shè)和生態(tài)文明建設(shè)。 首先，界定了“兩型社會(huì)”和綠色審計(jì)等核心概念的內(nèi)涵，分析了“兩型社會(huì)”建設(shè)與綠色審計(jì)兩者的關(guān)系。然后，介紹了綠色審計(jì)在“兩型社會(huì)”建設(shè)中的現(xiàn)狀，指出了存在的主要問題，并對(duì)產(chǎn)生問題的原因進(jìn)行了剖析。最主要的是，構(gòu)建了一個(gè)既清晰完整、又實(shí)用有效的企業(yè)綠色審計(jì)發(fā)展改進(jìn)框架，從豐富綠色審計(jì)內(nèi)容、增加綠色審計(jì)主體、實(shí)現(xiàn)綠色審計(jì)常規(guī)化、增強(qiáng)綠色審計(jì)科學(xué)性這四個(gè)方面分別進(jìn)行了重點(diǎn)研究。在企業(yè)綠色審計(jì)的主體改進(jìn)研究中，從國家審計(jì)機(jī)關(guān)、民間審計(jì)組織和內(nèi)部審計(jì)機(jī)構(gòu)三個(gè)維度，分別對(duì)各主體開展企業(yè)綠色審計(jì)的功能優(yōu)勢(shì)及側(cè)重領(lǐng)域等進(jìn)行了探索。
[Abstract]:The construction of resource-conserving and environment-friendly society is an important part of the sustainable development strategy of our country and even the whole world. It also puts forward higher requirements for the audit supervision work of our country, which is in the construction of "two-type society". There is an urgent need for comprehensive and scientific supervision and evaluation of the environmental behavior of enterprises. As an effective means of environmental governance supervision, enterprise green audit is imperative. Enterprise green audit is an important tool to ensure the realization of the goal of "two-oriented society" construction. It is necessary to develop enterprise green audit under the background of "two-oriented society" construction. Based on the background of the construction of "two-oriented society", this paper explains the connotation and relationship of "two-type society" and green audit, and analyzes the present situation and existing problems of green audit in China. From the aspects of content, main body, regularization and scientization of enterprise green audit, this paper puts forward comprehensive and detailed improvement countermeasures in order to effectively promote the in-depth development of enterprise green audit. And then promote the construction of "two-type society" and ecological civilization construction. Firstly, it defines the connotation of the core concepts such as "two-type society" and "green audit", and analyzes the relationship between the construction of "two-type society" and green audit. This paper introduces the present situation of green audit in the construction of "two-oriented society", points out the main problems, and analyzes the causes of the problems. Practical and effective enterprise green audit development improvement framework, from enriching the content of green audit, increasing green audit subject, realizing green audit regularization. The four aspects of enhancing the scientific nature of green audit are studied respectively. In the research of the main body improvement of green audit of enterprises, there are three dimensions: national audit institution, civil audit organization and internal audit institution. This paper explores the functional advantages and emphasis areas of green audit of enterprises.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.4

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