基于环境价值链的企业环境绩效审计指标体系研究  

The Research on the Enterprise Environmental Performance Audit Index System Based on the Environmental Value Chain

作　　者：王学龙[1] 杨鹏飞[1] 付惠冉[1] 

机构地区：[1]兰州商学院会计学院,甘肃兰州730020

出　　处：《南京审计学院学报》2011年第3期46-50,共5页journal of nanjing audit university

基　　金：中国审计学会基金项目(201005)

摘　　要：环境绩效审计作为一种监督和评价企业环境绩效状况的手段,其重点是如何构建一整套环境绩效评价指标体系。企业价值是通过从产品设计、制造、包装、运输、使用到报废处理等产品生命周期过程的一系列创造价值的经营活动实现的,这一过程的经营活动组成企业的环境价值链。对企业环境价值链的分析,有利于设计环境绩效评价指标,因而,以环境价值链为环境绩效审计的评价载体分析环境价值链每个环节的特点,构建环境绩效审计评价指标,能有效提高环境绩效审计的效率与效果。Environmental performance audit focuses on how to build a set of environmental performance evaluation index system as a means of supervising and evaluating enterprise environmental performance.Enterprise value is achieved by a series of management activities of product life cycle which contains product design,manufacturing,packaging,transportation,use and scrapping etc.Business activities of this process build up enterprise environmental value chain.It is useful to devise evaluation index of environmental performance by analyzing environmental value chain,so it is used as a carrier of environmental performance audit.We can analyze the characteristics of the link of environmental value chain and construct the evaluation index system of environmental performance audit so as to effectively improve the efficiency of environmental performance audit.

关 键 词：环境价值链 环境绩效审计 评价指标 环境审计 

分 类 号：F239.45[经济管理—会计学]