企业环境会计控制风险评估方法研究——基于共振理论的分析  

Research on the Method of Environmental Accounting Control Risk Evaluation of Enterprise——Analysis based on resonance theory

作　　者：高娟[1] 李玉萍[1] 龚福和[2] 

机构地区：[1]西北工业大学管理学院,西安710129 [2]西北工业大学财务处,西安710072

出　　处：《科技和产业》2013年第6期137-142,共6页Science Technology and Industry

基　　金：西北工业大学人文社科与管理振兴基金项目(GCKY2001)

摘　　要：近年来,环境保护和污染治理已成为社会各界关注的焦点话题。环境会计控制作为环境控制的一种方法,能够把会计控制的职能应用到生态环境的切实管理方面。风险评估作为建立环境会计控制体系中最重要的一步,越来越受到人们重视。本文在研究众多评估方法之后,以共振矩阵为平台,提出了将企业内部宏观环境风险与内部风险相结合的环境风险评估方法,从而研究为企业建立环境会计控制体系时需进行的环境风险识别及评估。The paper seizes one of the fundamental factors of internal control system.It introduced the methods for risk assessment,then summarize and evaluate the research results at home and abroad.This paper considered the internal control framework and corporate environmental management system.It use the resonate theory as a basic,identify and determine the various environmental accounting control risk factors by expert scoring method and analytic hierarchy process.In aspects of risk assessment,Both pure internal risk evaluation results and Evaluation of the results of a combination of internal and external amendments can be get.At last,the paper measure the business enterprise risk that method of set up to the risk integration valuation model,judged its accuracy and functions.

关 键 词：环境会计控制风险 共振 风险识别 风险评估 

分 类 号：F270[经济管理—企业管理]