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Research On Environmental Management Risk Assessment Of Enterprise Based On SWOT

Posted on:2010-05-31Degree:MasterType:Thesis
Country:ChinaCandidate:Q M YangFull Text:PDF
GTID:2189360275986452Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the modern society, it has become various countries'attention that how to protect and govern environment, maintain harmony between human being and the nature, realize social and the economy sustainable development. From this, the enterprise,which takes the key role of environment faces more and more involving environmental risk.Then the environmental management auditing also arises at the historic moment. The risk-oriented auditing widely used causes the environmental management auditing also should give highly focus on the risk. It will be emphasized firstly to analysis and appraise environmental management risk.Using appropriate risk assessment methods is able to reduce the audit risk effectively, simultaneously,it can also supervise the enterprise to strengthen the environment risk management and raise its own environmental management level.Therefore, this article profits from one kind of risk analysis appraisal method of the strategic management- - SWOT ,to carry the risk factors which exist in the enterprise environment management on the analysis and the appraisal.It is hoped that this method can rich environmental management audit risk appraisal theory and thus be helpful to the environmental auditing theory and the practice development. The whole paper is divided into six major parts. The main contents of each part are as follows:The first part, the preface. It is summarized in this part the main achievements of others' research in this field and made some comments on the achievements.It is pointed out that the present research has some shortcomings, though there are some achievements. Then, the research road of this paper is given at the end of this part.The second part, environmental management risk assessment system design based on SWOT. This part is the base of total paper which proposes that using the SWOT to analyse and appraise environmental management risk is the attempt which intends. This part not only lists the method overall design but also explains in detail why choose this method and analyzes advantages of this method.The third part, environmental management risk recognition. This part is the first stage of SWOT application. Based on explaining what is the environmental management risk recognition, the author elaborates how to carry on the recognition using the SWOT to the environmental management risk's correlative factors and confirm final significant environmental management factors,then classifies them for the strength, the weakness, the opportunity and the threat.The fourth part, environmental management risk evaluation. This part is the second stage and also the core stage of SWOT application. Similarly, based on explaining what is the environmental management risk evaluation,the author elaborates how to carry on the evaluation using the SWOT to the environmental management risk's correlative factors. We choose using grading by experts and the conventional audit methods to evaluate significant environmental management risk factors one by one.And a mathematical method - - analytic hierarchy process(AHP) is used to determine the weight of various factors. Finally all of these data are compiled to the appraisal matrix, then the four final data are manifested in four-dimensional chart, Auditor can have an overall judgment to the environmental management risk of enterprise, subsequently they will take the corresponding measures to deal with the risk.The fifth part, case application. Through investigation and studies on the spot and the consultancy from experts, the author applies the SWOT method into some enterprise's actual situation aiming to explain how to use this method and test its feasibility and the validity specifically.The sixth part, research conclusion and suggestion. In this part, it is pointed out that the basic conclusions of the paper and suggestion for method application. Also, it is pointed out the innovation, the limitation and the next research road of this paper.
Keywords/Search Tags:SWOT, Environmental Management Auditing, Factor, Risk Identification, Risk Evaluation
PDF Full Text Request
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