企業(yè)環(huán)境績(jī)效審計(jì)評(píng)價(jià)研究.pdf

1、南京航空航天大學(xué)碩士學(xué)位論文企業(yè)環(huán)境績(jī)效審計(jì)評(píng)價(jià)研究姓名：謝明申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：仇冬芳2010-12企業(yè)環(huán)境績(jī)效審計(jì)評(píng)價(jià)研究 IIAbstract In order to stop the increasing problems of our environment, enterprises environmental performance auditing becomes a significant means

2、 in many developed countries. Comparatively speaking, researches are still deficient in this field in our country, the conception and objective of enterprises environmental performance auditing are waiting for a further

3、study. As a result, there are a lot of problems in the indicator systems of environmental performance, such as isolating the relationship between environment and economy, ignoring the combination effectiveness with benef

4、icial indicators and lack of practicability, as we can see from recent researches. For these reasons, with such indicator system, an accurate and objective evaluation report can be hardly given out during enterprises env

5、ironmental performance auditing and an improvement scheme of enterprise environmental behavior can be difficultly operated because of the useless report. With the basic theory of sustainable development, externality of e

6、conomy and eco-economy, guided by the view of win-win relationship between environment and economy, the problem in indicator system and the research limitation are analyzed. The result shows that the general objectives a

7、nd the concrete objectives of enterprises environmental performance auditing are not all-inclusive, the audit function of suggestion is not putted into effect, and the comparability between different indicators is defici

8、ent. For the above questions, based on the theory of environmental auditing and performance auditing, the objectives of enterprises environmental auditing are further studied, the general objectives and the concrete obje

9、ctives are taken out. With all these theory outcome researches, according to the eco-efficiency indicator evaluating system, the ratio of eco-efficiency indicator is suggested. With the new indicators, the comparability

10、of environmental behavior between enterprises, no matter in different industries or in the same industry, is putted into reality and the improvement audit suggestions can be also given out. At last, take A nuclear power

11、station and M steel company for instances, the feasibility and use-method of the ratio of eco-efficiency evaluation method are systematically introduced. Keywords: environmental performance auditing, evaluation indicator