会计学院知识库

       习总书记在党的第十九大报告中提出“绿水青山就是金山银山”的理念，并强调要加快我国生态文明建设的步伐，企业作为自然资源的主要使用者和社会经济发展的重要主体，理应承担相应的环境责任。而内部审计作为公司治理的手段之一，其审计范围也在随之扩大，并且可以通过审查与评价环境责任的履行情况，来降低企业的违规风险和违规成本，并提出改进的建议，推动企业可持续发展。但是由于我国还未建立完善的环境审计体系，内部审计缺乏相关审计依据，并不能充分发挥其在企业环境责任履行中的作用。

       本文在总结了国内外相关研究理论和成果的基础上，对内部审计促进企业环境责任履行的必要性进行了分析，从风险预警、资源整合、问责管理和环境法规执行情况四个方面来阐述内部审计在环境责任履行中的作用机理，将明确环境责任内部审计目标、严格遵循审计依据、优化环境责任审计方法、精准把握环境责任内部审计内容以及充分运用审计结果作为内部审计促进企业履行环境责任的实现路径。最后以T集团为例，描述了T集团目前环境责任和内部审计的现状，并找出其过程中存在的问题，进一步提出优化对策。通过运用文献研究法和案例分析法，将理论与实际相结合，对案例企业进行研究，使其能够进一步完善环境责任内部审计的制度和体系，促进企业的可持续发展，并为类似的企业提供一定的借鉴意义。

         In the report of the 19th National Congress of the Communist Party of China, General Secretary Xi Jinping put forward the concept of "green mountains are gold and silver mountains", and stressed that to accelerate the pace of China's ecological civilization construction, enterprises, as  the main users of natural resources and important subjects of social and  economic development, should bear corresponding environmental  responsibilities. As one of the means of corporate governance, the scope of internal audit has also been expanded, and the implementation of  environmental responsibilities can be reviewed and evaluated to reduce   the risk and cost of non-compliance, and put forward suggestions for  improvement to promote the sustainable development of enterprises. However, because  China has not yet established a sound environmental audit system, internal audit lacks relevant audit basis and cannot give full play to its role in the performance of corporate environmental responsibility.

         On the basis of summarizing the relevant research theories and achievements at home and abroad, this paper analyzes the necessity of internal audit to promote the performance of corporate environmental  responsibility, and explains the role mechanism of internal audit in the performance  of environmental responsibility from four aspects: risk early warning,resource integration, accountability management and implementation of environmental regulations. Accurately grasp the content of   environmental responsibility internal audit, and make full use of audit  results as a way  for internal audit to promote the realization of corporate  environmental   responsibility. Finally, taking Group T as an example,  the current status  of environmental responsibility and internal audit of  Group T is described, and the problems existing in the process are identified and further optimization countermeasures are proposed. Through the use of literature research method and case analysis method, the theory and practice are combined to study the case enterprises, so that they can  further improve  the system and system of environmental responsibility internal audit, promote the sustainable development of enterprises, and  provide certain reference significance for similar enterprises.