本文選題：價(jià)值鏈管理　切入點(diǎn)：煤炭企業(yè)　出處：《山東科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：“十三五”規(guī)劃綱要明確了創(chuàng)新、協(xié)調(diào)、綠色、開放、共享五大發(fā)展理念,進(jìn)一步確定了生態(tài)文明建設(shè)在中國特色社會(huì)“五位一體”中的戰(zhàn)略地位,要求生態(tài)環(huán)境質(zhì)量總體改善,倡導(dǎo)綠色生產(chǎn)、清潔生產(chǎn),加快傳統(tǒng)制造業(yè)進(jìn)行綠色改造,提高能源和資源利用效率,控制消耗總量,減少污染物排放,推動(dòng)建立.綠色低碳、循環(huán)發(fā)展的產(chǎn)業(yè)體系。煤炭企業(yè)對經(jīng)濟(jì)發(fā)展有基礎(chǔ)性作用,由于高耗高排的典型特征,應(yīng)作為循環(huán)經(jīng)濟(jì)的重點(diǎn)實(shí)施對象。煤炭企業(yè)要實(shí)現(xiàn)可持續(xù)發(fā)展,就必須轉(zhuǎn)變發(fā)展模式,這就需要對其循環(huán)經(jīng)濟(jì)情況進(jìn)行監(jiān)督、鑒證和評價(jià),而審計(jì)正是這樣一種工具,因此對煤炭企業(yè)進(jìn)行循環(huán)經(jīng)濟(jì)審計(jì),對促進(jìn)其發(fā)展具有重要指導(dǎo)作用。在閱讀大量相關(guān)文獻(xiàn)之后,找到循環(huán)經(jīng)濟(jì)審計(jì)現(xiàn)有研究的不足,在此基礎(chǔ)上找到研究創(chuàng)新點(diǎn)。為了研究循環(huán)經(jīng)濟(jì)審計(jì),筆者梳理了可持續(xù)發(fā)展理論、循環(huán)經(jīng)濟(jì)理論、經(jīng)濟(jì)外部性理論、價(jià)值鏈管理理論和審計(jì)理論等相關(guān)理論。具備了扎實(shí)的理論基礎(chǔ)后,深入分析我國煤炭企業(yè)循環(huán)經(jīng)濟(jì)審計(jì)存在的問題,認(rèn)為本文研究具有必要性和可行性。然后,構(gòu)建了基于價(jià)值鏈的煤炭企業(yè)循環(huán)經(jīng)濟(jì)審計(jì)體系:一是界定審計(jì)的內(nèi)涵特征;二是明確具體的要素體系;三是確定依據(jù)體系,為審計(jì)提供指導(dǎo);四是規(guī)范審計(jì)流程體系,以順利開展審計(jì)工作;五是構(gòu)建審計(jì)評價(jià)指標(biāo)體系,具體地指導(dǎo)審計(jì)工作。最后將構(gòu)建的審計(jì)體系用于Y企業(yè)循環(huán)經(jīng)濟(jì)審計(jì),通過審計(jì),發(fā)現(xiàn)Y企業(yè)循環(huán)經(jīng)濟(jì)在價(jià)值鏈各環(huán)節(jié)中存在的問題,并提出有針對性的改進(jìn)建議。本文意在結(jié)合我國煤炭企業(yè)循環(huán)經(jīng)濟(jì)審計(jì)現(xiàn)實(shí),提出基于價(jià)值鏈的煤炭企業(yè)循環(huán)經(jīng)濟(jì)審計(jì)體系,以促進(jìn)我國煤炭企業(yè)循環(huán)經(jīng)濟(jì)理論與實(shí)踐的發(fā)展。
[Abstract]:The outline of the 13th Five-Year Plan clarifies the five development concepts of innovation, coordination, green, openness and sharing, and further determines the strategic position of ecological civilization construction in the "five-in-one" society with Chinese characteristics. Requiring the overall improvement of ecological environment quality, advocating green production, cleaner production, speeding up the green transformation of traditional manufacturing industries, improving the efficiency of energy and resource utilization, controlling the total amount of consumption, reducing pollutant emissions, and promoting the establishment of a green and low-carbon manufacturing industry, The industrial system of circular development. Coal enterprises play a fundamental role in economic development. Because of the typical characteristics of high consumption and high emission, coal enterprises should be regarded as the key implementing objects of circular economy. If coal enterprises want to realize sustainable development, they must change their development mode. This requires the supervision, authentication and evaluation of its circular economy, and audit is just such a tool. Therefore, coal enterprises are subjected to circular economy audit. After reading a large number of relevant literature, we find out the deficiency of the current research on circular economy audit, and then find out the innovation point of the research. The author combs the theory of sustainable development, the theory of circular economy, the theory of economic externality, the theory of value chain management and the theory of audit. This paper deeply analyzes the problems existing in circular economy audit of coal enterprises in our country, and thinks that the research in this paper is necessary and feasible. Then, the paper constructs the circular economy audit system of coal enterprises based on value chain: first, defining the connotation characteristics of audit; The second is to clarify the specific elements system; the third is to determine the basis system to provide guidance for the audit; the fourth is to standardize the audit process system in order to carry out the audit work smoothly; and the fifth is to construct the audit evaluation index system. Finally, the audit system is used in the cycle economy audit of Y enterprise. Through the audit, the problems in each link of the value chain of Y enterprise circular economy are found. In order to promote the development of the theory and practice of circular economy in coal enterprises of our country, this paper puts forward the audit system of circular economy based on value chain in combination with the reality of circular economy audit of coal enterprises in China.
【學(xué)位授予單位】：山東科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.21;F239.4

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