论企业环境审计的开展
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摘要
我国改革开放以来,伴随着经济的快速发展,人们越来越多地注重企业的效益和自身的经济利益,而对于我们赖以生存的环境则很少关心。从宏观上看,一些企业给环境造成的污染降低了整个地区的环境质量,工业集中的城市,矿区的污染、噪声使城市环境日趋恶化,污水污染河道,污染饮用水库,直至殃及国家近海大面积海域,废气形成酸雨,烟尘笼罩城市上空,每天散落的工业粉尘高达数十吨,高分贝噪声殃及居民、学校、机关和医院。
从企业微观角度来看,传统观念认为人类所需的自然资源是取之不尽、用之不竭的,对环保投资会增加生产经营成本,加重企业负担。因而不少企业只注重短期经济效益而不顾环境效益。企业环保意识薄弱,绿色经济观念缺乏,认证意识不强。IS014000环境管理体系成为世界各国企业跨越“绿色壁垒”的重要跳板,而我国企业对此所做的反应迟钝,因而在国际贸易活动中,农副产品国际营销受阻,工业产品国际营销困难重重。
面对高高筑起的“贸易绿色壁垒”,如何使我国产品冲破这道防线已成为当今企业面临的主要问题。因此一方面应该顺应时代潮流,树立正确的现代营销理念,实施国际绿色营销战略是我国企业产品冲破贸易绿色壁垒,走向国际市场的必然选择。另一方面必须建立环境会计和环境审计制度,从而精确地计算出资源和环境地消耗影响所付出的成本并对企业现行运作做出整体评估,为企业的可持续发展决策寻求科学依据。
而在我国,目前审计机关开展的环境保护审计,主要是对国务院所属部门和地方政府管理的环保专项资金进行的审计监督。相对而言,我国的环境保护审计尚未发展至企业环境保护的层面,对企业领导人应承担的环境保护责任、企业环境管理制度、环境保护绩效、产品的清洁生产等,基本没有采取具体行动。由此可见,我国现阶段所实施的环境保护审计处于相对落后的状况,理论界缺乏对企业环境保护审计的系统研究,特别是缺乏真正具有可操作性的研究,而国外也并不存在一个可以直接借鉴的模式。本文主要从实际操作层面探讨企业事前、事中、事后环境审计的程序、方法,试图为开展企业环境审计提供有效的借鉴。
Since we carry out the policy of opening to the outside world ,more people emphasize enterprise profit and benefit ,However ,they pay little attention to the environment of we lived .on macroscopic point of view .Some enterprise reduce the quality of the whole area because of the pollution. The drainage and noise make environment worsen in the city concentrated in heavy industry .Waste water pollute river and the source of the water we are drinking until disaster coastal waters, waste air form sour rains. The city are enveloped in mist, industry mist dispel ten ton, noise disaster resident, school, office and hospital.On microcosmic point of view, traditional ideas consider natural resources are under less,. Invest on environmental protection will increase production cost and make burden heavier. As a result much business only laid stress on economic results regardless of the environmental benefit. Business have weak willed of environmental protection and are short of green economic concept. Iso 14000 environmental manage system is important driving board of every world business across green camp. Nevertheless our business responds slow-witted. Thus agriculture by-product and industry product sell to the international difficulty.We are faced with a serious crisis which is green camp. It is a main problem to how to break through the camp for business. Therefore, on one hand, it is for our business a inevitable trend to go with the tide of development, set up right market idea carry out green selling. On the other hand, it is necessary to build up environmental and audit.At present environmental audit we developed is mainly directed against special environment money. Comparatively speaking, we environment audit is not develop enterprise yet. We would not take concrete measure to environmental duty of business leader, environmental manage regulation and green produce. For this reason, now the environmental audit we carried out is backward relatively. We lack systematic study to the environmental audit of business theoretically, especially study into practice. Not have a pattern which can be used the experience of other countries reference. This article approach environmental audit from practical face to business and put forward a view, which is divided three stages, before the event, among the event and after the event, this will be provide reference to business.
从企业微观角度来看,传统观念认为人类所需的自然资源是取之不尽、用之不竭的,对环保投资会增加生产经营成本,加重企业负担。因而不少企业只注重短期经济效益而不顾环境效益。企业环保意识薄弱,绿色经济观念缺乏,认证意识不强。IS014000环境管理体系成为世界各国企业跨越“绿色壁垒”的重要跳板,而我国企业对此所做的反应迟钝,因而在国际贸易活动中,农副产品国际营销受阻,工业产品国际营销困难重重。
面对高高筑起的“贸易绿色壁垒”,如何使我国产品冲破这道防线已成为当今企业面临的主要问题。因此一方面应该顺应时代潮流,树立正确的现代营销理念,实施国际绿色营销战略是我国企业产品冲破贸易绿色壁垒,走向国际市场的必然选择。另一方面必须建立环境会计和环境审计制度,从而精确地计算出资源和环境地消耗影响所付出的成本并对企业现行运作做出整体评估,为企业的可持续发展决策寻求科学依据。
而在我国,目前审计机关开展的环境保护审计,主要是对国务院所属部门和地方政府管理的环保专项资金进行的审计监督。相对而言,我国的环境保护审计尚未发展至企业环境保护的层面,对企业领导人应承担的环境保护责任、企业环境管理制度、环境保护绩效、产品的清洁生产等,基本没有采取具体行动。由此可见,我国现阶段所实施的环境保护审计处于相对落后的状况,理论界缺乏对企业环境保护审计的系统研究,特别是缺乏真正具有可操作性的研究,而国外也并不存在一个可以直接借鉴的模式。本文主要从实际操作层面探讨企业事前、事中、事后环境审计的程序、方法,试图为开展企业环境审计提供有效的借鉴。
Since we carry out the policy of opening to the outside world ,more people emphasize enterprise profit and benefit ,However ,they pay little attention to the environment of we lived .on macroscopic point of view .Some enterprise reduce the quality of the whole area because of the pollution. The drainage and noise make environment worsen in the city concentrated in heavy industry .Waste water pollute river and the source of the water we are drinking until disaster coastal waters, waste air form sour rains. The city are enveloped in mist, industry mist dispel ten ton, noise disaster resident, school, office and hospital.On microcosmic point of view, traditional ideas consider natural resources are under less,. Invest on environmental protection will increase production cost and make burden heavier. As a result much business only laid stress on economic results regardless of the environmental benefit. Business have weak willed of environmental protection and are short of green economic concept. Iso 14000 environmental manage system is important driving board of every world business across green camp. Nevertheless our business responds slow-witted. Thus agriculture by-product and industry product sell to the international difficulty.We are faced with a serious crisis which is green camp. It is a main problem to how to break through the camp for business. Therefore, on one hand, it is for our business a inevitable trend to go with the tide of development, set up right market idea carry out green selling. On the other hand, it is necessary to build up environmental and audit.At present environmental audit we developed is mainly directed against special environment money. Comparatively speaking, we environment audit is not develop enterprise yet. We would not take concrete measure to environmental duty of business leader, environmental manage regulation and green produce. For this reason, now the environmental audit we carried out is backward relatively. We lack systematic study to the environmental audit of business theoretically, especially study into practice. Not have a pattern which can be used the experience of other countries reference. This article approach environmental audit from practical face to business and put forward a view, which is divided three stages, before the event, among the event and after the event, this will be provide reference to business.
引文
[1] 各国环境审计论文选集.北京:中国审计出版社,1996
[2] 陈思维.环境审计.北京:经济管理出版社,1998
[3] 孟凡利.环境会计研究.大连:东北财经大学出版社,1999
[4] 厉后芬.绿色营销.武汉:湖北人民出版社,2000
[5] 王嗣俊.环境营销.北京:机械工业出版社,2000
[6] 陈正兴.环境审计.北京:中国审计出版社,2001
[7] 孟凡利.环境会计研究.第1版.大连:东北财经大学出版,1999
[8] 王守安,于传利,杨悦新.环境经营.北京:企业管理出版社,2002
[9] 袁广达.企业环境审计有关问题研究.环境会计专题.北京: 中国财政经济出版社,2002
[10] 王学军译.污染预防:理论与实践.清华大学出版社,2003
[11] 曾贤刚.环境影响经济评价.北京:中国环境科学出版社,2003
[12] 许家利,孟凡利.环境会计.上海财经大学出版社,2004
[13] 中国环境保护投融资机制研究课题组著.创新——环境保护投融资机制.北京:中国环境科学出版社,2004
[14] 欧祝平,肖建华,郭雄伟.环境行政管理学.北京:中国林业出版社,2004
[15] 刘威.略论环境审计.审计研究,1996(5)
[16] 陈汉文,池晓勃.于环境审计几个问题探讨.审计研究资料,1997(2)
[17] 杨树滋,王德升,刘力云.借鉴国际经验研究环境审计.审计研究,1997(2)
[18] 福建省审计学会课题组.关于环境审计的思考.审计研究,1997(2)
[19] 张以宽.论环境审计与环境管理.审计研究,1997(3)
[20] 安楠,王涛.现代审计应向环境审计拓展.中国审计,1997(10)
[21] 白远业.谈环境会计发展中的主要障碍.审计理论与实践,1999(6)
[22] 辛金国,杜巨玲.试论费用效益分析法在环境审计中的应用. 审计研究,2000(5)
[23] 耿建新,刘长翠,李永臣.企业环境保护审计初探.审计研究,2002(6)
[24] 杨树滋,王德升.环境审计研究探讨.审计研究,2002(6)
[25] 李雪,杨智慧,王健姝.环境审计研究:回顾与评价.审计研究, 2002(4)
[26] 张以宽.论可持续发展战略与中国环境审计制度——实行环境审计制度是贯彻以德治国方针的重要举措.审计研究, 2003(1)
[27] 周盟农,刘晓红.企业环境成本初探.财会通讯,2003(2)
[28] 马瑜.对建立我国环境审计系统的探讨.审计理论与实践,2003(4)
[29] 马瑜,曹玉俊.对建立我国环境审计系统的探讨.审计理论与实践, 2003(4)
[30] 肖春静.试论环境会计与环境审计.商业会计,2003(4)
[31] 王培恒.环境审计—企业环境管理的一种工具.审计理论与实践,2003(12)
[32] 王文萍.关于开展环境审计的几点思考.审计理论与实践,2003(12)
[33] 毕丽霞.企业内部环境审计运作模式的研究.青岛:中国海洋大学硕士学位论文,2003
[34] 查晓岚.构建环境责任报告审计目标体系的探讨.财会通讯, 2004(12)
[35] 杨婷.企业内部环境审计研究.会计之友,2005(2)
[36] 白英防.我国实施环境会计的可行性分析.事业财会,2005(2)
[37] 肖黎.积极应对国际贸易绿色壁垒.发展研究,2005(3)
[38] 李雪.审计学原理.第1版.北京:中国商业出版社,1999
[39] 王光远.管理审计理论.第1版.北京:中国人民大学出版社,1996
[40] 蔡春.审计理论结构研究.第1版。大连:东北财经大学出版社,2001
[1] Stuart Maxwell. The Rise of The Environmental Audit. Accountancy, June 1990
[2] Rob Gray. The Greening of Accountancy. ACCA, 1990
[3] George R. Zuber.. Assessing Environmental Risk. Journal of Accountancy, March 1992
[4] Kate bewwley. The Green Team. CA Magazine, September 1993
[5] Lans Bovenberg. Environmental Levies and Distortionary Taxation. The American Economic Review, September 1994
[6] Peter Carty. Environmental Contention. Accountancy, October 1994
[7] Stephen D. Willits. Helping Your Company "Go Green" . Management Accounting, February 1994
[8] Robert Langford. Accountants and the Environment Accountancy, June 1995
[9] Schaltegger Stefan. Roger Burritt, Contemporary Environmental Accounting: Issues. Concepts and Practice. England Greenleaf Publishing, 2000
[10] Peter Letmathe, Roger K. Doost.. Environmental cost accounting and auditing. Managerial Auditing Journal, 2000 (8)
[11] Michael Shriberg. Toward sustainable management: the University of Michigan Housing Division's approach. Journal of Cleaner Production, 2002 1
[12] Cormier. Denis Gordon Irene. An examination of social environmental reporting strategies. Accounting Auditing & Accountability Journal, 2001 (5)
[13] Glen Lehman. Disclosing New Worlds—a Role for Social and Environmental Accounting and Auditing. Accounting . Organizations and Society, 1999 (24)
[14] Pfaffs Sanchirico. Environmental self-auditing, setting the proper incentives for discovery and correction of environmental harm. Journal of Law } Economics fl and Organization, 2000, 1
[15] David Rainer Kenneth Kretchman} John Cox.. The Power and Value of Environmental Health and Safety Audits: Chemical health} Safetyn , 2000, 5
[16] Mautz. R. K. H. A: Sharaf. The Philosophy of Auditing. American Accounting Association, 1999, 2
[2] 陈思维.环境审计.北京:经济管理出版社,1998
[3] 孟凡利.环境会计研究.大连:东北财经大学出版社,1999
[4] 厉后芬.绿色营销.武汉:湖北人民出版社,2000
[5] 王嗣俊.环境营销.北京:机械工业出版社,2000
[6] 陈正兴.环境审计.北京:中国审计出版社,2001
[7] 孟凡利.环境会计研究.第1版.大连:东北财经大学出版,1999
[8] 王守安,于传利,杨悦新.环境经营.北京:企业管理出版社,2002
[9] 袁广达.企业环境审计有关问题研究.环境会计专题.北京: 中国财政经济出版社,2002
[10] 王学军译.污染预防:理论与实践.清华大学出版社,2003
[11] 曾贤刚.环境影响经济评价.北京:中国环境科学出版社,2003
[12] 许家利,孟凡利.环境会计.上海财经大学出版社,2004
[13] 中国环境保护投融资机制研究课题组著.创新——环境保护投融资机制.北京:中国环境科学出版社,2004
[14] 欧祝平,肖建华,郭雄伟.环境行政管理学.北京:中国林业出版社,2004
[15] 刘威.略论环境审计.审计研究,1996(5)
[16] 陈汉文,池晓勃.于环境审计几个问题探讨.审计研究资料,1997(2)
[17] 杨树滋,王德升,刘力云.借鉴国际经验研究环境审计.审计研究,1997(2)
[18] 福建省审计学会课题组.关于环境审计的思考.审计研究,1997(2)
[19] 张以宽.论环境审计与环境管理.审计研究,1997(3)
[20] 安楠,王涛.现代审计应向环境审计拓展.中国审计,1997(10)
[21] 白远业.谈环境会计发展中的主要障碍.审计理论与实践,1999(6)
[22] 辛金国,杜巨玲.试论费用效益分析法在环境审计中的应用. 审计研究,2000(5)
[23] 耿建新,刘长翠,李永臣.企业环境保护审计初探.审计研究,2002(6)
[24] 杨树滋,王德升.环境审计研究探讨.审计研究,2002(6)
[25] 李雪,杨智慧,王健姝.环境审计研究:回顾与评价.审计研究, 2002(4)
[26] 张以宽.论可持续发展战略与中国环境审计制度——实行环境审计制度是贯彻以德治国方针的重要举措.审计研究, 2003(1)
[27] 周盟农,刘晓红.企业环境成本初探.财会通讯,2003(2)
[28] 马瑜.对建立我国环境审计系统的探讨.审计理论与实践,2003(4)
[29] 马瑜,曹玉俊.对建立我国环境审计系统的探讨.审计理论与实践, 2003(4)
[30] 肖春静.试论环境会计与环境审计.商业会计,2003(4)
[31] 王培恒.环境审计—企业环境管理的一种工具.审计理论与实践,2003(12)
[32] 王文萍.关于开展环境审计的几点思考.审计理论与实践,2003(12)
[33] 毕丽霞.企业内部环境审计运作模式的研究.青岛:中国海洋大学硕士学位论文,2003
[34] 查晓岚.构建环境责任报告审计目标体系的探讨.财会通讯, 2004(12)
[35] 杨婷.企业内部环境审计研究.会计之友,2005(2)
[36] 白英防.我国实施环境会计的可行性分析.事业财会,2005(2)
[37] 肖黎.积极应对国际贸易绿色壁垒.发展研究,2005(3)
[38] 李雪.审计学原理.第1版.北京:中国商业出版社,1999
[39] 王光远.管理审计理论.第1版.北京:中国人民大学出版社,1996
[40] 蔡春.审计理论结构研究.第1版。大连:东北财经大学出版社,2001
[1] Stuart Maxwell. The Rise of The Environmental Audit. Accountancy, June 1990
[2] Rob Gray. The Greening of Accountancy. ACCA, 1990
[3] George R. Zuber.. Assessing Environmental Risk. Journal of Accountancy, March 1992
[4] Kate bewwley. The Green Team. CA Magazine, September 1993
[5] Lans Bovenberg. Environmental Levies and Distortionary Taxation. The American Economic Review, September 1994
[6] Peter Carty. Environmental Contention. Accountancy, October 1994
[7] Stephen D. Willits. Helping Your Company "Go Green" . Management Accounting, February 1994
[8] Robert Langford. Accountants and the Environment Accountancy, June 1995
[9] Schaltegger Stefan. Roger Burritt, Contemporary Environmental Accounting: Issues. Concepts and Practice. England Greenleaf Publishing, 2000
[10] Peter Letmathe, Roger K. Doost.. Environmental cost accounting and auditing. Managerial Auditing Journal, 2000 (8)
[11] Michael Shriberg. Toward sustainable management: the University of Michigan Housing Division's approach. Journal of Cleaner Production, 2002 1
[12] Cormier. Denis Gordon Irene. An examination of social environmental reporting strategies. Accounting Auditing & Accountability Journal, 2001 (5)
[13] Glen Lehman. Disclosing New Worlds—a Role for Social and Environmental Accounting and Auditing. Accounting . Organizations and Society, 1999 (24)
[14] Pfaffs Sanchirico. Environmental self-auditing, setting the proper incentives for discovery and correction of environmental harm. Journal of Law } Economics fl and Organization, 2000, 1
[15] David Rainer Kenneth Kretchman} John Cox.. The Power and Value of Environmental Health and Safety Audits: Chemical health} Safetyn , 2000, 5
[16] Mautz. R. K. H. A: Sharaf. The Philosophy of Auditing. American Accounting Association, 1999, 2