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Research On Internal Environmental Audit Regulation Of Enterprises

Posted on:2018-01-08Degree:MasterType:Thesis
Country:ChinaCandidate:X W PanFull Text:PDF
GTID:2359330542980225Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid reform and innovation of the traditional economic model and the rapid development of industrialization,the global population surge,the level of material consumption continues to increase.The current economic growth is mainly dependent on limited environment and resources,it is difficult to continue to maintain high-speed global environmental production capacity.The ecological environment can not provide human beings with unlimited natural resources,more and more waste is threatening the limited global environmental carrying capacity,resource destruction,environmental pollution,ecological degradation and other environmental crises are also a serious threat to human survival and development.Environmental protection has become a common challenge for human society.In dealing with environmental challenges,funding is a prerequisite,technology is the foundation,the system is guaranteed.China's government on the construction of ecological civilization,strategic requirements and listed companies management of environmental protection behavior disclosure guidelines,as enterprises voluntarily carry out environmental audit opportunities.As an emerging environmental regulation and informationization tool,the internal environment audit emphasizes the choice of appropriate supervision and restraint mechanism to influence the path of enterprise economic development,and becomes the inevitable choice for Chinese enterprises to seek sustainable development.The environmental protection behavior of enterprises is in a complex adaptive system.By theenvironment,resources,agents and material flow,energy flow and information flow and other organic combination.The behavior changes of each subject in the system have a guiding effect on the results.By studying the dynamic mechanism,resistance mechanism,operation mechanism and internal control of complex adaptive system,we can guide enterprises to change their concepts,strengthen environmental awareness,and inject strong theoretical support for the environmental behavior of enterprises to make up for the shortcomings of existing theoretical research.The internal framework of the internal environmental audit and the current situation of the internal environmental audit of the enterprise,and explore the realization path of the enterprise environmental audit from the whole process of ex post and post.Strengthen the audit and audit of enterprises,carry out environmental compliance audit,environmental protection fund budget system,environmental protection mechanism of early warning mechanism,environmental protection funds and environmental engineering audit,environmental efficiency of funds for efficiency,effectiveness and economic performance evaluation.In this paper,A non-listed chemical enterprises as an example,the analysis of internal environmental audit of the regulatory status and transmission process,the use of internal audit supervision,to build environmental audit in the product "input-output" life cycle throughout the regulatory design,The use of internal audit supervision,to achieve the maintenance of product production and operation of environmental safety,to ensure that the use of environmental protection project construction efficiency and other objectives.It is of great value to promote the sustainable development of enterprises and promote the construction of environment-friendly society and ecological civilization in our country.It also has reference value and reference value for the sustainable development of economy and society.
Keywords/Search Tags:environmental audit, complex adaptive system, regulatory mechanism, implementation path
PDF Full Text Request
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