企业内部环境绩效审计内容与技术方法研究.pdfVIP

企业内部环境绩效审计内容和技术方法研究 陈惠慧 福州大学管理学院 邮编 350002 273 【摘要】随着环境问题日益突出，环境审计越来越受到学术界和人们的重视。从企业方面来 看，环境审计作为鉴证企业环境受托责任的手段，在解决环境问题中发挥着积极的作用。在 世界各国，企业内部环境审计已作为广泛适用的原则应用于企业管理以保证企业的运作符合 环境标准和公司相关政策。而我国的内部环境审计总体状况远远落后于国外，内部环境审计 的开展主要集中在合规性审计领域，对于环境绩效审计涉及较少。因此，目前进行企业内部 环境绩效审计的研究具有一定的理论和现实意义。本文主要对企业内部环境绩效审计的内 容，以及施行环境绩效审计的技术方法进行探讨研究。 【关键词】内部环境绩效审计，审计内容，技术方法 【Abstract 】As environmental issues become increasingly prominent, the academics and people pay more and more attention to environmental auditing. As one way to check the economical responsibility which enterprise should undertake, auditing also could play an important role in resolving environmental problems. At the present, internal environmental auditing has applied to advanced management in many foreign companies. In abroad, internal environmental auditing has developed to the stage that the environmental performance auditing was the same important as the environmental coincident auditing, and it would be more and more important. But in our country, internal environmental auditing is far dropped behind foreign country. The application of internal environmental auditing only concentrated the environmental coincident auditing; the environmental financial auditing and the environmental performance auditing still haven’t been concerned. So the research of internal environmental performance auditing has been theoretical and practical. In this paper, the performance of the internal audit environment, as well as technical methods of the implementation of environmental performance audit will be researched. 【Key words 】 internal environmental performance auditing, contents of auditing, Technical methods 一、企业内部环境绩效审计的理论界定 (一)企业内部环境绩效审计的定义 对于环境绩效审计，学者们有不同的看法。莫国强认为，环境绩效审计是指对政府有关 部门的环境管理责任和企业应承担的环境保护、环境治理责任以及他们的工