Research On Internal Environmental Control Of H Company

With the increasingly strict government environmental regulations,the change of market competition mechanism and the gradual enhancement of social public awareness of environmental protection,the requirements for environmental protection responsibility of enterprises have reached a new height,and the penalties for environmental pollution behavior of enterprises are becoming stronger and stronger.At the same time,the requirements for environmental information disclosure are also becoming higher and higher,and the legal risks of violating relevant regulations on environmental information disclosure are also becoming greater and greater,thus affecting the continuous operation of enterprises.Moreover,as the most important source of environmental pollution,enterprises should assume the responsibility of protecting the environment and disclosing environmental information in a true and complete way.However,the fulfillment of these responsibilities is far from enough to rely on the supervision and management of external forces.Therefore,enterprises must pay attention to reducing the possibility of environmental problems."Form a complete set of enterprise internal control guidelines" regulation,enterprises shall establish an internal control system including environmental responsibility,and the environmental protection part of the guidelines for the application of social responsibility stipulates enterprises' environmental protection monitoring and timely reporting and handling of major environmental pollution events.Thus,the improvement of the internal control is to promote enterprise environmental information disclosure and perform the necessary way and important guarantee for environmental protection responsibility.In 2018,H company because of environmental pollution and environmental information disclosure violations,severely punished by the relevant departments,the serious influence to the company's reputation and development,losses,and the occurrence of these problems,largely due to the company's environmental protection is not perfect,management of the environmental problems is poor.Therefore,this paper adopts the case study method,taking H company as the research object,to conduct relevant research.Firstly,the research background of this paper is introduced.Starting from the three aspects of internal control and social responsibility,and environmental information disclosure and environmental protectioninternal control construction,relevant domestic and foreign literatures are analyzed.Secondly,it defines the concept of environmental information disclosure and environmental internal control,and illustrates the importance of environmental internal control construction through the elaboration of cybernetics,social responsibility theory,stakeholder theory,principal-agent theory,information asymmetry and signal transmission theory.Then,in the pollution of the environment of the H company events and environmental information disclosure violations as the point,and environmental protection through the search,collect and read H company internal control related data,in the control environment,risk assessment,control activities,information and communication and internal supervision,on the basis of analysis about the present situation of H company's internal control environment;Then,according to status of H company,the problems were found out.In terms of environmental control,the ownership structure,governance structure,business philosophy and environmental human resources level were analyzed.In the aspect of risk assessment,the identification and response of environmental risks are analyzed.In the control activities,the environmental protection facilities,construction project management methods and performance evaluation control analysis;In terms of information and communication,internal environment information communication and external environment information disclosure are analyzed.In the aspect of internal supervision,it analyzes the daily supervision of environmental protection issues,the special supervision and evaluation methods of environmental protection internal control system.Finally,according to the specific problems existing in H company's internal environmental control,targeted optimization measures are proposed to improve its internal environmental control construction,reduce the huge losses caused by the neglect and imperfection of environmental management,and gradually restore the corporate reputation and improve the corporate image.At the same time,through the case of H company to warn other enterprises,let other enterprises also realize the importance of environmental protection,strengthen the construction of internal control of environmental protection,and hope to establish a sound internal control including environmental responsibility to provide some reference.