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论文编号：	8035
作者编号：	2120132729
上传时间：	2015/12/10 15:36:49
中文题目：	基于市值管理的上市公司内部环境审计框架体系构建与应用研究
英文题目：	Research on the construction and application of the internal environmental audit framework of listed companies based on market value management
指导老师：	刘向东
中文关键字：	市值管理；内部环境审计；流程再造
英文关键字：	Market value management; Internal environmental audit; Business process reengineering
中文摘要：	摘 要 环境审计起源于美国企业内部，目的是为了解决美国工业化时代，企业盲目的经济发展与利益获取所带来的环境恶化问题。自20世纪80年代开始，我国开始关注环境审计，经过三十年的发展，我国的政府环境审计取得了显著的成果，但企业内部环境审计还处于探索阶段。 2015年7月，香港交易所发布咨询稿，拟于2016年1月1日起，要求所有在港上市的公司披露环境信息，并明确指出需要披露的具体内容和环境指标。作为亚洲金融中枢的香港，该咨询稿的发布，意味着亚洲证券交易市场也将紧随西方证券市场的脚步，逐步加强上市公司环境信息的披露要求。不难看出，我国上市公司将会面临迅速开展环境审计的挑战。同时，2015年发生的天津港危险化学品爆炸事件和大众汽车尾气排放造假事件，也正是由于企业内部环境审计不到位、环境风险未能及时发现，导致两家公司的市值在一个月的时间内，大幅下跌达35%和40%。所以，本文通过文献梳理、案例研究、以及流程再造理论的运用，构建了一套适合我国上市公司内部环境审计的框架。该框架包括6个基本要素：战略规划、业务流程、组织结构、风险评估系统、环境成本和收益计量系统和绩效评估系统。随后，本文对框架的实施进行了讨论。 本文共分六章进行论述。第一章是导论，主要介绍本文的研究背景及意义、研究问题及内容、研究思路及结构。第二章是相关理论回顾，包括可持续发展理论、环境经济学理论、受托经济责任理论，以及环境审计基本要素的分析。同时，此章通过比较市值管理和价值管理的特点，明确市值管理的内涵。第三章基于市值管理内涵的三个分支，梳理了内部环境审计对上市公司市值管理的推动作用。第四章使用流程再造的方法，构建了上市公司内部环境审计的框架，并介绍框架中基本要素的内涵以及相互之间的联系。第五章基于市值管理的理念，结合传统内部审计的经验和环境审计的特点，展开对所构建框架的应用研究。第六章对全文得出结论及研究贡献，并提出了作者的展望。
英文摘要：	Abstract Environmental audit was used in European enterprises' internal management, to solve environmental problem caused by sightless economic development and interest-pursuit in industrial era of United States. In the 1980's, China began to focus on environmental audit. After more than 30 years development, we gathered lots of experience in government environment audit, while limit experience in internal environment audit. Hong Kong Exchanges and Clearing Limited (HKEx) published a consultation paper on proposed amendments to its Environmental, Social and Governance (ESG) Reporting Guide on July 17, 2015. The proposals aim to strengthen ESG disclosure requirements, encourage more widespread and standardized ESG reporting amongst issuers, and help issuers meet greater demand and expectations for non-financial information from investors and other stakeholders. The proposed effective dated of the amendment ESG reporting is January 1st, 2016. Hong Kong, as the Asian financial center released the consultation paper, which means that the Asian securities exchange market is following the footsteps of the Western securities markets, and gradually strengthens the disclosure requirements of listing companies' environmental information. So Chinese listed companies should begin to perform the internal environmental audit for meeting requirement on environment information disclosure soon. This thesis provides six chapters. The first chapter briefly describes the background, purposes, findings, study structure. The second chapter is a review of the relevant theories, including sustainable development theory, environmental economics theory, the theory of accountability, and the basic elements of environmental audit and its three branches. Meanwhile, this chapter clarified understanding of market value management by comparing characteristics of market value management and value-based management. The third chapter summarizes the relationship between the internal environmental audit and market value management of listed companies. Based on the business process reengineering (BPR), Chapter four create the framework of the internal environmental audit of listed companies, and introduces each element in the framework of the system. Based on the market value management, chapter five combined experience from existed internal audit system and characteristics of environmental audit, and discussed how to use the framework created in the chapter four. In the chapter six, the author draws conclusions and innovation, and puts forward research prospect.
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