摘要
伴随着供给侧结构性改革的不断推进,从生产企业的角度来说,环境作为一种生产资料,是企业赖以生存的特殊资产,环境的破坏也意味着资产的流失,企业只有理性面对环境危机,注重经济发展和环境保护的协调发展,才可以延续现有的经济成就,并创造赋予绿色价值的经济奇迹。环境审计作为一种信息化规制工具,是提高企业环境活动质量,强化环境管理不可或缺的手段之一,是企业实现经济效益和社会效益双赢的有效途径。本文从实现路径上,依据产品生命周期各阶段的特点,利用绿色经济责任审计、企业合规性审计、环保资金绩效审计等,在事前、事中、事后的全过程中,探索企业环境审计的实现路径,强化企业的跟踪审计和审计调查,并具体阐释企业开展环境合规性审计、环保资金的预算制度、环保行为的预警机制、环保资金和环保工程的审计、对环保资金进行效率性、效果性和经济性的绩效评价的实现路径。
Along with the continuous advancement of supply-side structural reforms,from the perspective of production enterprises,the environment as a means of production is a special asset for enterprises to survive.The destruction of the environment also means the loss of assets.The environmental crisis,focusing on the coordinated development of economic development and environmental protection,can continue the existing economic achievements and create an economic miracle that gives green value.As an information regulation tool,environmental audit is one of the indispensable means to improve the quality of corporate environmental activities and strengthen environmental management.It is an effective way for enterprises to achieve both economic and social benefits.Based on the characteristics of each stage of the product life cycle,this paper uses the green economic responsibility audit,corporate compliance audit,environmental fund performance audit,etc.to explore the enterprise environmental audit in the whole process before,during and after the process.Realize the path,strengthen the company's follow-up audit and audit investigation,and specifically explain the company's environmental compliance audit,environmental fund budget system,early warning mechanism for environmental protection behavior,environmental funds and environmental engineering audit,efficiency of environmental protection funds,The path to achieve performance and economic performance evaluation.
作者
潘兴蔚
Pan Xingwei(Zhaotong College,Zhaotong 657000,Yunnan)
出处
《江苏商论》
2020年第6期84-87,共4页
Jiangsu Commercial Forum
关键词
企业
环境审计
规制路径
enterprise
environmental audit
regulatory path
