“两型社会”建设中我国工业企业环境审计评价指标体系构建研究

Research on Construction of Evaluation Index System for Industrial Enterprise Environmental Audit in "Resource Conservation and Environmental-Friendly Society"

工业企业是污染源的主要制造者,也是建设"资源节约型、环境友好型"社会的主体,工业企业是否履行好自己的环境责任关系到"两型社会"建设的成败。综合运用问卷调查法和层次分析法等研究方法,从环境管理、资源节约、污染物排放、污染物治理、环保支出五个方面评价企业履行环境责任的情况,构建"两型社会"建设中我国工业企业的环境审计评价指标体系,为科学定量地评价工业企业对环境责任的履行情况提供相关的依据。

Industrial enterprises are the main producers of pollution sources, and the main body of building ＂ resource - saving and environment- friendly＂ society, whether they carry out their enviromnental responsibilities directly related to the success or failure of ＂ two - oriented society＂ . Considering five aspects of evaluation of corporate environmental respon- sibility including environmental management, resource conservation, emissions of pollutants, pollutant control and environmental spending, and using the method of questionnaire survey and analytic hierarchy process, this paper has constructed a evaluation index system of industrial enterprise environmental responsibility in ＂Resource Conservation and Environmental - friendly society＂ which can provide a basis for evaluating the fulfillment of environmental responsibility of industrial enterprise scientifically and quantitatively.