Research On Environmental Risk Audit Of Chemical Enterprises

Chemical industry is an indispensable pillar and basic industry for the production and development of the national economy.As a typical high-pollution and high-energy-consuming industry,it creates huge wealth and also causes great damage to the environment.The chemical industry of our country produces huge waste discharge every year,which aggravates the environmental pollution.With the rapid development of economy,chemical pollution incidents,such as Tianjin Port explosion,Sinopec East Yellow Oil Pipeline leakage explosion,Changzhou School chemical pollution incidents,have profoundly confirmed the existence of environmental risks in chemical enterprises,which seriously restricts the sustainable development of economy and society,and has aroused great concern.As the main responsibility of chemical companies,in order to achieve sustainable economic,social and environmental development,it is necessary to understand its current environmental conditions,but also to use audit power to review environmental risks.At present,China has not yet formed a unified environmental risk audit system for chemical enterprises,nor has it formed a corresponding environmental risk audit evaluation index system for chemical enterprises.After reading a large number of domestic and foreign literatures,this paper firstly draws on the multi-disciplinary knowledge of auditing theory,environmental protection theory,risk management theory,etc.,and adopts questionnaire survey and interview method to analyze the status quo of environmental risk risk and environmental risk audit of chemical enterprises;Secondly,this paper constructs an environmental risk audit system for chemical enterprises,including audit elements system,audit basis system and audit process system;Thirdly,this paper identifies the environmental risks faced by chemical companies,it designs 55 indicators from six aspects:implementation of environmental protection policy,establishment and implementation of environmental protection system,investment of environmental protection personnel,investment of environmental protection funds,consumption of environmental protection resources and utilization of environmental protection technology.It establishes a scientific and perfect evaluation index system of environmental protection risk audit for chemical enterprises,and builds an evaluation model of environmental protection risk audit for chemical enterprises based on Bayesian network.;Finally,this paper takes Z chemical industry as an example to analyze the environmental risk of Z chemical enterprises,and puts forward practical audit recommendations for high-risk areas.This paper mainly analyzed the current situation of environmental risk and environmental risk audit in chemical enterprises,which laid a foundation for theoretical research.It constructed the environmental risk audit system of chemical enterprises,designed the evaluation index of environmental risk audit in chemical enterprises,and established a risk assessment model based on Bayesian network,which provided a standard for the development of environmental risk audit practice in chemical enterprises.And the case study is used to verify the correctness of the theoretical research,which provides a reference for future chemical enterprises to carry out environmental risk audit.