会计学院知识库

　　随着公众对生态文明的重视，环境相关的企业逐渐成为社会关注焦点，国家也将环境保护列为“三大攻坚战”的主要任务；同时，作为政府审计的组成部分，环境绩效评价对国有企业环境管理的监督可起到较好作用。选取W企业矿井规划变更项目环境审计作为案例，旨在构建一套适合该企业进行环境绩效评价的指标体系，可用于该企业当前建设与后期更新改造中，也可为同行业内其它企业所借鉴。

　　首先，在评述了国内外研究成果，并实地调研案例企业，研究了该企业及其环境审计现状后，发现了其环境审计存在的问题。其次，以管理职能理论及价值链理论为基础，基于国标计划20151823-T-469，根据该企业实际情况，选取了相应指标，并运用分项计分法、累进评分法、极值法和真值评分法，确定了指标权重与评分标准。最后，从管理审计—业务审计—环境状况三个维度，构建了一套环境绩效评价指标体系，并用该指标体系对W企业进行了环境绩效评价。

　　评价结果显示，该企业环境绩效评价得分较高，说明其环境管理工作达到了标准，但仍存在不足之处。对于该企业环境管理工作的不足，给出了相应建议。研究表明，该指标体系具有可行性，对企业环境管理工作可起到监督作用，但在指标选取上，仍存在提升空间。

  As the people regard ecology differently, some corporations which are correlative to the environment have been the focus of the people. And our government has also arranged the environmental protection to be one of the Three Rough Wars because of the same reason. While, as one kind of government audit, the environmental effectiveness evaluation can be useful to the supervision of environmental management of state-owned corporations. This paper selects a environmental audit of a project of a change of a plan of the W corporation as the case, in order to frame a set of indexes system of environmental effectiveness evaluation which suit the W corporation fine. This indexes system can be used to the constructing in this time and the future. It can be referred to other corporations which in the same industry too.

  First of all, this paper found some problems of the environmental audit after observing the studies of scholars in the world, investigating the case corporation, researching this corporation and its actuality of environmental audit. Moreover, this paper selected some relevant indexes which based on the Functions of Management Theory, the Value Chain Theory, and a national standard named 20151823-T-469. And this paper also determined the weights of indexes and the standards of marking by sub-item scoring method, progressive scoring method, extreme value scoring method and truth value scoring method. In the end, this paper framed a set of indexes system of environmental effectiveness evaluation in three dimensions of the managerial audit, the operating audit, and the condition of environment. Then, this paper evaluated the environmental effectiveness of the W corporation by this indexes system.

  The result of of the evaluation is that there is a high score of environmental effectiveness evaluation of this corporation. This result tells us that the environmental management of this corporation has fulfilled the standards, but there are some shortages too. This paper provided some suggestions to the shortages of the environmental management of this corporation. The result of this research is that this indexes system is feasible, and this indexes system can be useful to the supervision of environmental management of the corporation. But there are some room for promoting in the selection of indexes too.