摘要
基于风险导向审计模式及其思想,针对工业企业开发风险导向的企业固体废物审计模式,包括界定企业固体废物审计的风险要素,搭建审计风险的概念模型,建立固体废物管理风险识别、评估和应对为关键环节的工作主线。将该模式应用于某电镀企业固体废物环境审计活动,发现该企业存在固体废物管理行为违规和数据错报风险。风险导向固体废物审计可作为环境管理工具,帮助监管部门掌握企业固体废物管理信息,引导企业开展固体废物风险管理。
Based on the risk-oriented audit mode and its ideas, this paper develops a risk-oriented solid waste audit mode for industrial enterprises, including defining the risk factors of enterprise solid waste audit, building a conceptual model of audit risk, and establishing solid waste management risk identification, assessment and response as the framework. This mode is applied to the environmental audit of solid waste in an electroplating enterprise, and it is found that the enterprise has the risk of solid waste management behavior violation and data misstatement. The riskoriented solid waste audit can be used as an environmental management tool to help the regulatory authorities master the information of enterprise solid waste management and guide enterprises to carry out solid waste risk management.
作者
张伟男
吴丹
苏闯
杨露
刘利
Zhang Weinan;Wu Dan;Su Chuang;Yang Lu;Liu Li(School of Environment and Energy,South China University of Technology,Guangzhou 510006,China;School of Public Administration,Hainan University,Haikou 570228,China;Solid Waste and Chemicals Environmental Center of Guangdong Province,Guangzhou 510308,China;Guangdong Environmental Protection Key Laboratory of Solid Waste Treatment and Recycling,Guangzhou 510006,China)
出处
《科技管理研究》
CSSCI
北大核心
2022年第7期190-195,共6页
Science and Technology Management Research
基金
广东省固体废物和化学品环境中心委托项目“重点行业固体废物第三方环境审计指南编写及审计试点(一期)”(440000-201904-115011-0001)。
