基于内部控制视角的企业环境风险管理研究——以紫金矿业为例  

An Analysis of Corporation Environment Risk Management Based on Internal Control——A Case of ZiJin Mining Group Company

作　　者：左锐[1] 曹健[2] 舒伟[1,2] 

机构地区：[1]西安财经学院商学院,陕西西安710100 [2]中山大学管理学院,广东广州510275

出　　处：《西安财经学院学报》2012年第5期86-90,共5页Journal of Xi’an University of Finance & Economics

基　　金：国家自然科学基金项目(70972076);全国统计科学研究计划项目(2010LC75);教育部人文社会科学基金项目(09YJA790199);广东省人文社科重点研究基地项目(11JDXM79004);西安财经学院科学研究基金项目(11XCK02)

摘　　要：以紫金矿业重大环境污染事故为例,文章对企业内部控制五大要素进行了分析,以探讨企业环境风险管理不当的成因。研究发现,造成环境污染事故的主要原因是企业内部控制失效。因而文章认为,建立并良好执行以风险为导向的内部控制制度,有助于企业加强环境风险管理,履行社会责任,提升企业的外部竞争优势。同时建议监管部门应出台上市公司环境信息披露的强制制度,提供标准化的环境披露规范。This paper made thorough analysis on the cause of environment risk management failure by taking the serious environment pollution accident caused by ZiJin Mining Group Company as an example and focu- sing on five dements of internal control. The result shows that the root cause for this accident lies in its in- ternal control failure, what＇s more, establish and implement risk-oriented internal control system would help enterprises to strengthen environment risk management, fulfill social responsibility, and enhance external competitiveness. At the meantime, this paper also recommended regulators to issue compulsory en- vironment information disclosure of listed companies, and provided a standardized environment disclosure norm.

关 键 词：企业环境污染 内部控制 环境风险管理 社会责任 

分 类 号：F272.35[经济管理—企业管理]