论造纸业环境审计风险的识别与防范——以GM纸业为例  

IDENTIFICATION AND PREVENTION OF ENVIRONMENTAL AUDIT RISK IN PAPER-MAKING INDUSTRY——Taking GM Paper as an example

作　　者：王欣冬[1] 吴普迎 孟晓飞[1] WANG Xindong WU Puying MENG Xiaofei(School of Business, Beijing Technology and Business University, Beijing 100048, China)

机构地区：[1]北京工商大学商学院,北京100048

出　　处：《河南工业大学学报（社会科学版）》2016年第4期66-72,共7页Journal of Henan University of Technology:Social Science Edition

基　　金：2013年北京工商大学国有资产管理协同创新中心项目(GZ20131003)

摘　　要：新修订的《中华人民共和国环保法》2015年正式实施,新环保法与以往相比设置了更加严厉的环保红线,加大了对环境违法行为的处罚力度。造纸业为国民经济提供基础原料,但由于污染物的不当排放,对环境破坏严重。新环保法下,造纸业污染治理设施的运行成本、环境违法成本增高,环境风险与环境保护责任加大,需要加强外部环境审计监督。造纸业环境审计起步较晚,面临诸多环境审计风险。其审计风险主要来源于被审计企业的环境事项风险和审计人员在执行业务过程中可能存在的应对不当风险。以GM纸业为例,在构建造纸业环境审计风险模型的基础上,从货币与非货币信息、总体与具体角度识别造纸业环境审计风险,分析了其成因,提出了审计主体环境审计风险的应对措施。The newly revised ’Environmental Protection Law of the People’s Republic of China’was formally im-plemented in 2015,and compared with the old one,it sets a more stringent red line for environmental protec-tion than ever before and increases penalties for environmental violations.Paper-making industry provides bas-ic raw materials for the national economy,but the improper discharge of pollutants has done serious damage to the environment.Under the new ’Environmental Protection Law of the People’s Republic of China’,the paper-making industry has to take greater responsibility for the operating costs of pollution control facilities,environ-mental violation costs,environmental risks and environmental protection,and there is the need to strengthen the external environment of the audit supervision.The environmental audit of paper-making industry started late,facing a lot of environmental audit risks that are mainly due to the risk of environmental issues of the au-dited enterprise and the risk caused by the improper response of audit personnel in the process of auditing. Based on building an environmental audit risk model for paper-making industry,the paper takes the GMPaper as an example,puts forward measures to deal with audit environment audit risk according to monetary and non monetary information,identifying environmental auditing risk of paper-making industry from general to specific angles.

关 键 词：造纸业 环境审计 风险识别 风险应对 

分 类 号：F239.1[经济管理—会计学]