Research On Environmental Auditing Risk Of Chinese Paper Industry

In recent years,the achievements of China's reform and opening up have been remarkable.The degree of industrial modernization has been continuously improved,and the quality of life of the people has made a qualitative leap.However,the economic development has also suffered serious damage to the environment.The continuous development of industrialization has brought about serious environmental pollution problems.More and more PM2.5 explosions have also drawn increasing attention to environmental issues.To take the road to sustainable development,we must step up environmental protection.To solve the problem of environmental protection is also an urgent matter.The Central Party Committee and the State Council have paid increasing attention to the environmental protection issue and the issue of environmental protection has risen to a national level.The paper industry possesses the characteristics of industries with high pollution and high emission.In 2014,the discharge of industrial sewage reached 2.9 billion tons,accounting for 15% of the national total.Improper disposal of pollutants could seriously damage the ecological environment.By the end of 2015,there are about 7,000 paper-making enterprises in our country,of which 30 are listed companies,and the supervision over paper-making enterprises is also complicated.Therefore,it is necessary to use the power of external environment auditing to supervise,give play to the role of audit supervision,and strengthen the environmental auditing of the paper industry in the highly polluting industries.In view of this,this article attempts to describe the main environmental audit risk faced by listed companies in the paper industry through typical case analysis,and puts forward corresponding measures to prevent the auditors,auditors and regulators from risk respectively,which can be used to audit the paper industry and other environmental issues related enterprises Work to provide practical basis.Of course,due to the limited research on environmental auditing in the paper industry and the limited public data of listed companies,this article also has some limitations.This paper is divided into six parts,which are the introduction,the overview and theoretical basis of environmental auditing risk,the status quo and risk analysis of environmental auditing of listed companies in China's paper industry,the case analysis of Chenming Paper,the perfection of environmental audit risk prevention of listed companies in paper industry Countermeasures and conclusions and outlook.Specifically,this paper first describes the background and general situation of environmental auditing of listed companies in China's paper-making industry,reviews the relevant literature at home and abroad,elaborates the framework and value of this research;secondly,Introduced the relevant theoretical basis;Third,introduced the present situation of environmental auditing of listed companies in paper industry,and analyzed the causes and characteristics of environmental auditing risk;Then,taking Chenming Paper as an example,Environmental audit risk systematically identified and evaluated;Finally,combined with environmental risk factors of papermaking audit,put forward some suggestions to deal with environment audit of papermaking listed companies,and draw the conclusion of this paper.