企业环境风险管理与环境负债评估框架研究  

Environmental Risk Management and Control Framework of Environmental Liability Audit in Enterprise

作　　者：肖序[1] 周志方[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《审计与经济研究》2012年第2期33-40,共8页Journal of Audit & Economics

基　　金：教育部人文社科研究青年基金项目(11YJC790312);教育部人文社科研究规划基金项目(10YJA790205);教育部人文社科研究规划基金项目(09YJAZH104);中南大学自由探索计划-青年教师助推专项(2011QNZT238);中南大学博士后基金资助项目

摘　　要：随着环境污染问题的日趋加重,企业面临的环境风险也随之增大,并可能承担环境负债责任。基于企业环境风险管理的基本原理和技术,从企业环境全过程管理角度出发,结合环境风险评价方法和管理程序、环境损害总费用分析框架并设计企业环境负债评估与管理程序。具体步骤为环境风险点确定;环境风险初步评估分析;现场取样与测试;环境损害的货币化评估;环境义务清偿与损害恢复;可持续监控。该程序可为企业环境风险管理、环境负债防范提供一个科学有效的评估与控制框架。With the deterioration of environmental pollution issues, there have increasing environmental risk for enterprises, which have been bearing a huge responsibility for environmental liabilities. Based on the basic principles and techniques of environment risk assessment and management for enterprise, from the perspective of environmental whole process management, combined with environmental risk assessment techniques and management procedures, analysis framework of environmental damage total cost, this paper designs the assessment and management procedure of environmental liability in enterprise ： the identification of environmental risk; the preliminary assessment and analysis of environmental risk; the site sampling and testing ; the monetary evaluation of environmental damage; the environmental obligation elimination and damage restoration ; the sustainable monitoring. It can provide a scientific and effective assessment and control framework for the environmental risk management and the prevention of environmental liability of enterprise.

关 键 词：环境审计 环境风险评估与管理 环境负债评估 环境管理 环境审核 环境控制 环境会计 

分 类 号：F239.4[经济管理—会计学]