Font Size: a A A

The Research On Enterprise Ecological Auditing

Posted on:2016-01-15Degree:MasterType:Thesis
Country:ChinaCandidate:J T WangFull Text:PDF
GTID:2309330473956538Subject:Accounting
Abstract/Summary:PDF Full Text Request
As environmental problems have become increasingly prominent, and the environmental laws and regulations are increasingly stringent, as a result, enterprises are facing increasing pressure on the environmental protectiion. The traditional development method of high consumption and high pollution, has been unable to meet the current development of the situation required. In this context, companies continue to be more long-term development in the pursuit of economic profit growth, we should also pay more attention to eco-management, strengthen environmental protection and construction, the road of sustainable development of ecology and economy. The eco-audit as an important tool for enterprise ecosystem management is an important means to promote changes in development, promote the construction of ecological civilization. Therefore, it is necessary to conduct business research and analysis of ecological audit.The emergence and development of ecological philosophy is the philosophical basis for enterprises to produce eco-audit, which allows companies to be able to more comprehensive, the overall perspective to examine the relationship between the production and operation of enterprises and ecological environment. And based on intrinsic motivation fiduciary responsibility to bring external pressure environment and enterprise system under the ecological capital generated so companies need to assume ecological responsibility, and the resulting need for ecological management. It is their own business eco-audit of ecological responsibility and ecological management of self-evaluation and control mechanisms, so that their production and business activities are more in line with the principles of ecological needs, and ultimately achieve a win-win economic and ecological benefits of the enterprise.In this paper, theoretical analysis and case study method of combining the basic theory and application framework for enterprise ecological audit conducted a preliminary study. Eco-audit is the process of the construction of ecological civilization inevitable product, is an important tool to promote the construction of ecological civilization. In this paper, the principles of ecology and audit theory, proposed the concept of corporate eco-audit, audit companies that companies use eco ecology ecological principles and methods of enterprise compliance management activities and efficiency of the review, analysis of all the activities of the enterprise ecological impact, evaluate the fulfillment of corporate ecological responsibility, in order to promote resource conservation, reduce emissions, improve environmental quality, and ultimately control the activities of the enterprise economic and ecological benefits of coordinated development. In essence, companies are an important part of the ecological audit of a control mechanism, enterprise ecosystem management system. From the audit point of view, a comprehensive evaluation of the audit enterprise ecosystem production and operation activities of mutual influence between the environment and ecology, which expanded the scope of environmental auditing, environmental auditing is the further development and improvement. On the application level, this article will be divided into corporate ecological audit ecological value chain audits, ecological audit and ecological impact assessment of the three parts of the capital, and corporate eco-audit of general application process is divided into five steps:ecological audit preparation phase, field research stage, ecological impact assessment stage, ecological audit report stage, and continuous improvement program demonstration phase. On this basis, for different types of audit were to analyze the way the case in more detail and explanation. Finally, the article points out, in order to better enable enterprises to fulfill their ecological responsibility, strengthen ecological management, it is necessary for the basic theory and application of ecological theory of corporate audit for further research and discussion, and actively promoting the eco-audit of the implementation in practice.
Keywords/Search Tags:Ecological auditing, the enterprise eco-auditing, basic theory, application framework
PDF Full Text Request
Related items