内部控制制度何以防范公司的环境污染风险

How to Guard Environmental Pollution Risk of the Company by Internal Control System

我国的内部控制法律制度根据审计和会计的要求,已经基本建立。通过内部控制制度约束高环境污染高风险行业,不仅有着必要性和现实紧迫性,还是公司自身减少公司经营成本的重要机制。现有的制度和相关实践,为防范环境污染风险的内控制度的建立奠定了条件。然而,诸多现实问题和国际经验的匮乏,在很大程度上影响了这一制度的建构。尽管如此,将环境风险纳入公司内部控制制度,是大势所趋。这需要明确适用的行业和企业类型,突出管理层在环境污染风险防范上义务和责任,同时求得自身的权利义务责任配置的均衡。

Our country＇ s legal system of internal control has been basically established in accordance with the requirements of auditing and accounting. It＇ s necessary and urgent to restrain industries with high environmental pollution risk by the internal control system, which can also reduce their operating costs. The existing system and related practice have laid a good foundation for establishing the internal control system, while many practical problems and the lack of international experience are the main ob- stacles, In spite of this, incorporating environmental risk into the internal control system is an irresistible trend, which requires specifying the types of applicable industries and enterprises, highlighting manag- ers＇ duties and responsibilities, and striving for the balance of right and duty allocation.