CAJ | 학술논문

近年来,环境保护和污染治理已成为社会各界关注的焦点话题。环境会计控制作为环境控制的一种方法,能够把会计控制的职能应用到生态环境的切实管理方面。风险评估作为建立环境会计控制体系中最重要的一步,越来越受到人们重视。本文在研究众多评估方法之后,以共振矩阵为平台,提出了将企业内部宏观环境风险与内部风险相结合的环境风险评估方法,从而研究为企业建立环境会计控制体系时需进行的环境风险识别及评估。
근년래,배경보호화오염치리이성위사회각계관주적초점화제。배경회계공제작위배경공제적일충방법,능구파회계공제적직능응용도생태배경적절실관리방면。풍험평고작위건립배경회계공제체계중최중요적일보,월래월수도인문중시。본문재연구음다평고방법지후,이공진구진위평태,제출료장기업내부굉관배경풍험여내부풍험상결합적배경풍험평고방법,종이연구위기업건립배경회계공제체계시수진행적배경풍험식별급평고。
The paper seizes one of the fundamental factors of internal control system.It introduced the methods for risk assessment,then summarize and evaluate the research results at home and abroad.This paper considered the internal control framework and corporate environmental management system.It use the resonate theory as a basic,identify and determine the various environmental accounting control risk factors by expert scoring method and analytic hierarchy process.In aspects of risk assessment,Both pure internal risk evaluation results and Evaluation of the results of a combination of internal and external amendments can be get.At last,the paper measure the business enterprise risk that method of set up to the risk integration valuation model,judged its accuracy and functions.