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Research On The Problems Of Environmental Performance Audit Of Air Pollution Enterprises

Posted on:2018-12-15Degree:MasterType:Thesis
Country:ChinaCandidate:L ChaoFull Text:PDF
GTID:2359330536976609Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of economy,accompanied by economic problems is environmental problems emerge in an endless stream,the air pollution problem is a hot topic in recent years,affecting people's livelihood.Air pollution to people's health,social stability and economic sustainable development have had a negative impact.The government,as a responsible party,to fulfill its own responsibility for environmental supervision and governance is an urgent problem to be solved.Environmental management activities are long-term,the traditional environmental management activities afterwards,can not reflect the government's true supervision function,at the same time,with the economic development and environmental problems become increasingly prominent,our people increasingly aware of the importance of environmental protection.So the government must take people as the most important and take effective measures to prevent and manage environmental problems.Developed countries have an important means of environmental performance audit as effect evaluation and improvement of environmental management,and our government in order to effectively improve the environmental problems,the need to combine the experience of developed countries,the use of environmental performance audit of this new method of environmental management.The international environmental performance audit of an earlier time,many governments have been substantial gains in the environmental performance audit,in various countries at the same time to carry out the environmental audit and environmental performance audit has gradually occupied the mainstream position,in the United States and other countries,the government has become the main way of environmental pollution control for environmental performance the main content of the audit activities already.There are few researches on environmental performance auditing of air pollution enterprises in China,and the research on environmental performance audit is lack of depth.The audit subject duty is not clear,single audit objectives,audit content is too traditional,related legislation is not perfect,the audit function is single,the evaluation system is not perfect,which makes the environmental performance audit can't objectively and accurately play its role,to construction due to the environmental management of play.This paper will elaborate on how to effectively carry out environmental performance audit of air pollution enterprises from six parts:The first part describes the background and significance of the research,and expounds the purpose of this research,the research methods and the main research content.The second part explains the definition and present situation and cause pollution,thus to define the related concepts of air pollution enterprises,while clarifying the similarities and differences between environmental performance audits and other types of environmental audits.The third part describes the present situation and the results of air pollution audit in China,at the same time,analyzes the problems,such as subject,target,content,regulation,function and evaluation system of environmental performance audit.The fourth part expounds the advanced environmental management methods of ISO14031 and Eco-efficiency,and draws lessons from the mature environmental performance audit experience of Britain and the United States,which brings enlightenment to China's environmental performance audit.The fifth part according to the main problems of environmental performance audit in our country,using the successful experience of foreign countries for reference,and combining with the present situation of our country,this paper puts forward some countermeasures and suggestions.The sixth part validates the feasibility of the new method of environmental performance auditing,and brings inspiration to the environmental performance audit and environmental protection of our government in order to play a guiding and constructive role.
Keywords/Search Tags:environmental performance audit, air pollution enterprise, environmental governance
PDF Full Text Request
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