我国重污染企业内部控制优化研究——基于2012-2017年上市公司环境违规行为公告

Study on Internal Control Optimization of Heavy Polluting Enterprises in China——Based on the Announcement of Environmental Violations by Listed Companies from 2012 to 2017

随着政府及社会公众日益重视环境问题,重污染企业作为主要污染来源,其保护环境、维护生态安全措施的实施结果备受关注。重污染企业近年来受到的环境违规处罚数量逐渐增多。收集分析重污染行业上市公司2012年至2017年收到的环保部门《行政处罚决定书》公告,总结其在审批、生产、存储等环节存在的环境相关问题,追踪至其内部控制方面存在的缺陷,并从内部控制五要素出发提出重污染企业改善内部控制的建议,使其可以更好地管理与控制自身的环境问题,降低环境违规风险,保证企业的可持续发展。

With the government departments and the public paying more and more attention to environmental issues, as a major source of pollution, heavy polluting enterprises receive much attention about the implementation results of their environmental protection and ecological security measures. However, in recent years, the number of heavy polluting enterprises who have been punished by environmental violations has gradually increased. Through collecting the notices of ‘Administrative Punishment Decision" issued by the environmental protection department on the listed companies in the heavy polluting industries from 2012 to 2017, this paper analyzed and summarized the environmental problems existed in the approval, production, storage, and other processes in the heavy polluting enterprises, and traced to the weaknesses in the internal control. Starting from the five elements of internal control, this paper puts up suggestions on improving internal control. So heavy polluting enterprises can manage and control their environmental issues better, decrease their risk of enviromental violations, and ensure sustainable development of emterprises.