1、1本科毕业论文（设计）外文翻译外文题目HELPKEEPTHEWORLDGREEN外文出处JOURNALOFACCOUNTANY外文作者REZAEEZABIHOLLAH原文HELPKEEPTHEWORLDGREENASWEAPPROACHTHENEWMILLENNIUM,CONCERNABOUTTHEENVIRONMENTISBECOMINGAWORLDWIDEPHENOMENONENVIRONMENTALCOSTSANDOBLIGATIONSHAVEGROWNSUBSTANTIALLYANDWILLCONTINUETOGROWASSOCIETYBECOMESMORECONSCIOUSOFITS
2、SURROUNDINGS,ENVIRONMENTALLAWSANDREGULATIONSINCREASEANDCORPORATIONSFACEINCREASEDPRESSURETOBEGOODENVIRONMENTALCITIZENSTOADDRESSTHEEMERGENCEOFANINTERNATIONAL“GREENMOVEMENT,“MANYCOUNTRIESHAVEENACTEDLEGISLATIONINTENDEDTOHOLDORGANIZATIONSMOREACCOUNTABLEFORTHEIRENVIRONMENTALOBLIGATIONSCOMPANIESHAVERESPOND
3、EDBYTAKINGAPROACTIVESTANCEONVOLUNTARYINITIATIVESTHEINTERNATIONALORGANIZATIONFORSTANDARDIZATIONISOPROMULGATEDASERIESOFSTANDARDSCALLEDISO14000THATAREINTENDEDTOHELPBUSINESSESAROUNDTHEWORLDVOLUNTARILYMANAGETHEIRENVIRONMENTALRESPONSIBILITIESANDENSURETHATPOLICIES,PROCEDURESANDPRACTICESCONFORMWITHCOMPANYEN
4、VIRONMENTALTARGETSANDOBJECTIVESTHEWORLDWIDEIMPACTOFTHESESTANDARDSISEXPECTEDTOTRANSCENDTHOSEOFTHEISO9000QUALITYSTANDARDSINFACT,ISO14000MAYEVENTUALLYBECOMEAREQUIREMENTFOROBTAININGISO9001RECERTIFICATIONBUSINESSESOFALLSIZESACROSSALLINDUSTRIESFACETHEDEMANDINGHIGHSTAKESCHALLENGEOFATTAININGISO14001REGISTRA
5、TIONANDCERTIFICATIONISO14000CONSISTSOFSEVERALGUIDELINESTANDARDSANDONECOMPLIANCESTANDARD,LABELEDISO14001,WHICHINCLUDESTHERULESCOMPANIESREGISTERUNDERTOBECOMECERTIFIEDEXHIBIT1,PAGE59,DESCRIBESTHESIXISO14000CATEGORIESANDTHERELATEDSTANDARDSLIKEISO9000,ISO214000MAYSOMEDAYBECOMEAPREREQUISITEFORCOMPETINGINT
6、HEGLOBALMARKETWHILEALSOHELPINGTOSAFEGUARDTHEEARTHSRESOURCESPRACTITIONERSEXPERIENCEDINISO9001REGISTRATIONCANADDISO14000CERTIFICATIONANDAUDITINGTOTHEIRCONSULTINGSERVICESCPASWHOTOOKANACTIVEROLECERTIFYINGANDAUDITINGQUALITYMANAGEMENTSYSTEMSQMSUNDERISO9000CANDEVELOPAMARKETNICHECERTIFYINGANDAUDITINGENVIRON
7、MENTALMANAGEMENTSYSTEMSEMSUNDERISO14000THISARTICLEINCLUDESINFORMATIONTHATWILLHELPBOTHFINANCIALMANAGERSANDCPASINPUBLICPRACTICEMEETTHECHALLENGEOFIMPLEMENTINGISO14000ISO14000ENVIRONMENTALSTANDARDSIN1996,THEISOISSUEDITSISO14000STANDARDS,THEFIRSTGLOBALLYRECOGNIZEDGUIDELINES,TOHELPSAFEGUARDTHEENVIRONMENTB
8、YPROMOTINGADEQUATEANDEFFECTIVECONTROLFORENVIRONMENTALPRACTICESANDBYMONITORINGACOMPANYSCOMPLIANCEWITHBOTHINTERNALANDEXTERNALLAWS,REGULATIONSANDPOLICIESTHESEINCLUDELAWSGOVERNING。ACOMPANYSONGOINGENVIRONMENTALCONDUCTFOREXAMPLE,UNDERTHECLEANAIRACTAMENDMENTOF1990CLEANUPOFCONTAMINATIONCAUSEDBYACOMPANYSBUSI
9、NESSACTIVITIESFOREXAMPLE,UNDERTHESUPERFUNDACTOF1980PERSONALINJURYORPROPERTYDAMAGECAUSEDBYEXPOSURETOCHEMICALSANDOTHERPOLLUTANTSTOOBTAINANISO14000CERTIFICATE,ACOMPANYMUSTMEETISO14001STANDARDS,ASERIESOFEMSSTANDARDSLIKETHEISO9000STANDARDSTHATWEREDESIGNEDTOENSUREHIGHQUALITYPRODUCTSANDSERVICESBYCERTIFYING
10、THEQUALITYOFVARIOUSPROCESSESANDPRACTICES,ISO14000STANDARDSARELIKELYTOBEADOPTEDBYBUSINESSESWORLDWIDEISO14000ENVIRONMENTALSTANDARDSAREAVOLUNTARYANDMARKETDRIVENAPPROACHTOIMPROVINGENVIRONMENTALPERFORMANCEANDPROTECTIONTHATPROVIDESANALTERNATIVETOMANDATORYGOVERNMENTREGULATIONSBUSINESSESMAYFINDIMPLEMENTINGI
11、SO14000AMEANSOFPREVENTINGFURTHERMANDATORYREGULATIONSANDMINIMIZINGTHEIREXPOSURETOSURVEILLANCEANDSANCTIONSBYGOVERNMENTALAGENCIESINDEED,THESEVOLUNTARY3STANDARDSDONOTNEEDCONGRESSIONALORENVIRONMENTALPROTECTIONAGENCYEPAAPPROVALTHUS,ENVIRONMENTALGROUPS,GOVERNMENTAGENCIESANDESPECIALLYCOMPANIES,THEIRLEGALCOU
12、NSELANDINDEPENDENTACCOUNTANTSSHOULDBECOMEFAMILIARWITHISO14000STANDARDSTHEISO14000ANDISO9000STANDARDSSHAREMUCHINCOMMONBOTHAREMANAGEMENTDRIVEN,FOCUSINGONCONFORMANCETOANORGANIZATIONSTARGETSANDOBJECTIVESTHEYHAVESIMILARREGISTRATIONPROCESSESBOTHPROVIDEADEQUATEFLEXIBILITYTOPERMITTHEIRINTEGRATIONINTOALLASPE
13、CTSOFANORGANIZATIONSOPERATIONSITISLIKELYTHATISO14000STANDARDSEVENTUALLYWILLBECOMEPARTOFTHEOVERALLISO9000QUALITYCONTROLSTANDARDSTHISWILLALLOWORGANIZATIONSTOREGISTERFORBOTHATONCE,THEREBYREDUCINGTHECOSTOFREGISTRATIONANDTHIRDPARTYVERIFICATIONTHEROLEOFCPASINTHISEMERGINGSERVICEAREAISTWOFOLDTHEFIRSTISTOAID
14、EMPLOYERSANDCLIENTSINPRECERTIFICATIONACTIVITIES,INCLUDINGDEVELOPINGEMS,CONDUCTINGENVIRONMENTALAUDITSANDEVALUATINGENVIRONMENTALPERFORMANCETHESECONDROLEFORPUBLICPRACTITIONERSISTOHELPCLIENTSOBTAINISO14001REGISTRATIONBYEVALUATINGTHEIRPRODUCTSFORCOMPLIANCEWITHISO14000STANDARDS,INCLUDINGGUIDELINESFORLIFEC
15、YCLEASSESSMENT,ENVIRONMENTALLABELINGANDENVIRONMENTALASPECTSINPRODUCTSTANDARDSATOOLFORIMPROVEMENTANEMSISASYSTEMFORIMPROVINGANORGANIZATIONSENVIRONMENTALPERFORMANCEITSMAINOBJECTIVESARETOPROTECTTHEENVIRONMENTANDPREVENTPOLLUTIONOFALLKINDSANEMSALSOHELPSCOMPANIESDEFINEENVIRONMENTALGOALS,POLICIESANDPROCEDUR
16、ESANDDEMONSTRATETOTHIRDPARTIESTHECOMPANYSCOMMITMENTTOENVIRONMENTALEXCELLENCECOMPANIESCANACHIEVETHESEOBJECTIVESBYDEFININGENVIRONMENTALGOALSANDMISSIONSDEVELOPINGADEQUATEANDEFFECTIVEENVIRONMENTALPOLICIESANDPROCEDURESPROPERLYDOCUMENTINGTHESEPOLICIESANDPROCEDURESANDCOMMUNICATINGTHEMTOAFFECTEDPERSONNEL4EN
17、SURINGCOMPLIANCEWITHTHEENTITYSESTABLISHEDENVIRONMENTALPOLICIESANDPROCEDURESADOPTINGANEMSSHOULDPROVIDEMANAGEMENTWITHINFORMATIONONHOWTHEORGANIZATIONPERFORMSWITHRESPECTTOBOTHEXTERNALLYMANDATEDENVIRONMENTALREQUIREMENTSANDINTERNALLYESTABLISHEDOBJECTIVESANDPOLICIES,PRESENTSTHEPRINCIPLESOFANEMSANDDESCRIBES
18、OUTSIDEAUDITORSINVOLVEMENTINHELPINGCLIENTSACHIEVETHESEGOALSBUSINESSESWISHINGTOOBTAINISO14001CERTIFICATIONSHOULDCOMPLYWITHALLAPPLICABLESTANDARDSANDGOTHROUGHTHEINDEPENDENTEVALUATIONANDAPPROVALPROCESS,WHICHCONSISTSOFESTABLISHINGANDIMPLEMENTINGANAPPROPRIATEEMSFILINGANAPPLICATIONFORISO14001CERTIFICATIONS
19、HOWINGDOCUMENTATIONREGARDINGENVIRONMENTALPOLICIES,PROCEDURES,EMPLOYEETRAININGANDAUDITINGBEINGASSESSEDBYREGISTRARSREGARDINGCOMPLIANCEWITHISO14000STANDARDSBEINGAPPROVEDANDREGISTEREDTOISO14001STANDARDSTHEISOITSELFDOESNOTISSUECERTIFICATESORCONFORMITYWITHISO14000THECERTIFICATIONISCONDUCTEDINDEPENDENTLYBY
20、BODIESWORLDWIDEACCREDITEDREGISTRARSAREAVAILABLEWORLDWIDEHOWEVER,ORGANIZATIONSCANCHOSENOTTOCERTIFYORTOSELFDECLARETHEIRCONFORMANCEWITHTHEISO14001REQUIREMENTSUPONAPPROVAL,ACOMPANYWILLRECEIVEACERTIFICATIONTOISO14001ANDBELISTEDINAREGISTERORDIRECTORYTHECOMPANYALSOWILLRECEIVEALLTHEBENEFITSOFREGISTRATION,IN
21、CLUDINGENHANCEDCOMPLIANCEWITHENVIRONMENTALLAWSANDREGULATIONSADEMONSTRATEDCOMMITMENTTOENVIRONMENTALPERFORMANCE,ACCOUNTABILITYANDRESPONSIBILITYANDANOVERALLIMPROVEMENTINEFFICIENCYINPROVIDINGPRODUCTSANDSERVICESCPASCANHELPCLIENTSANDEMPLOYERSESTABLISHANEMSINTHREEWAYSIDENTIFYENVIRONMENTALPROBLEMSTHEFIRSTST
22、EPINMANAGINGENVIRONMENTALREQUIREMENTSISTOKNOWTHEPROBLEMSMANAGERSATALLLEVELSSHOULDPAYSUFFICIENTATTENTIONTOTHEENVIRONMENTALIMPACTOFTHEIRACTIONSANDMUSTMAKECOMPLIANCEWITH5ISO14000STANDARDSASWELLASOTHERLAWSANDREGULATIONSONTHEENVIRONMENTAHIGHBUSINESSPRIORITYCREATEAPROACTIVEAPPROACHTOMANAGINGENVIRONMENTALP
23、ROBLEMSANDRISKSTHEEMSANDMANAGEMENTSAPPROACHTOENVIRONMENTALCONCERNSANDCOMPLIANCEWITHISO14000STANDARDSSHOULDBEPROACTIVE,RATHERTHANPASSIVEORREACTIVETHESUCCESSOFTHEEMSDEPENDSONTHE“TONEATTHETOP“MANAGEMENTSCOMMITMENTTOMAKINGSUREENVIRONMENTALCONCERNSANDCONTROLSAREEVERYONESBUSINESSTHEEMSSHOULDCOMEFROMTHETOP
24、DOWNINTHEFORMOFPOLICYSTATEMENTSANDACTIONSTHESYSTEMSPOLICIES,PROCEDURESANDGUIDELINESMUSTBECAREFULLYDESIGNED,PROPERLYCOMMUNICATEDTOALLAFFECTEDPERSONNELANDCOMPLIEDWITHTHEEMSSHOULDNOTONLYRESPONDTOENVIRONMENTALPROBLEMSANDRISKSBUTALSOPREVENTTHEMBYMAKINGEMPLOYERSAWAREOFAPPLICABLELAWS,REGULATIONSANDSTANDARD
25、SINTEGRATETHEEMSINTOTHEINTERNALCONTROLSTRUCTURECOMPANIESSHOULDINTEGRATETHEEMSWITHOTHERCRITICALINTERNALCONTROLFUNCTIONS,ASTHECOSOREPORTSUGGESTSUNDERISO14000,ENVIRONMENTALCONSIDERATIONSSHOULDBEPARTOFVIRTUALLYEVERYMAJORCORPORATEDECISIONTHESCOPEOFENVIRONMENTALAUDITINGENVIRONMENTALAUDITINGISATERMTHATENCO
26、MPASSESAWIDERANGEOFENVIRONMENTRELATEDMANAGEMENTACTIVITIES,INCLUDINGCOMPLIANCEAUDITS,LIABILITYAUDITS,WASTEMANAGEMENTAUDITS,RISKASSESSMENTS,REVIEWSANDMANAGEMENTSYSTEMSAUDITSCOMPANIESUSEENVIRONMENTALAUDITINGASAMEANSOFRESPONDINGTOTHEINCREASINGNUMBEROFLAWSANDREGULATIONS,PRESSUREFROMEXTERNALCONSTITUENTSAN
27、DTHENEEDTOPROPERLYMANAGEENVIRONMENTALRISKSANDCONCERNSWITHISO14000,ENVIRONMENTALAUDITINGEXTENDSTOCONTINUOUSMONITORINGOFANORGANIZATIONSENVIRONMENTALPERFORMANCEBYREVIEWINGTHEADEQUACYOFTHEESTABLISHEDEMSINACHIEVINGANORGANIZATIONSENVIRONMENTALGOALSASSESSINGPROPERDOCUMENTATIONANDCOMMUNICATIONOFENVIRONMENTA
28、LPOLICIESANDPROCEDURESTOALLAFFECTEDPERSONNEL6INVESTIGATINGEFFECTIVECOMPLIANCEWITHTHESEPOLICIESANDPROCEDURESINACHIEVINGENVIRONMENTALGOALSCONDUCTINGPERIODICREVIEWSOFTHEEMSTOENSUREITRESPONDSASPLANNEDTAKINGCORRECTIVEACTIONSTOELIMINATENONCOMPLIANCEANDNONCONFORMANCEWITHISO14010,14011,AND14012STANDARDSSEEE
29、XHIBIT1ISO14000STANDARDSPROVIDEGUIDELINESFORTHEAUDITPROCESS,INCLUDINGSUFFICIENTRESOURCESANDCOOPERATIONFROMTHEAUDITORPROPERCONDUCTOFAUDITPROCEDURESFROMPRELIMINARYDOCUMENTREVIEWTOPREPARINGTHEFINALAUDITREPORTSELECTINGINTERNALANDEXTERNALAUDITORS,ENSURINGADEQUATETRAININGANDPROFICIENCY,EXPERIENCEANDEDUCAT
30、IONSTATEMENTONSTANDARDSFORATTESTATIONENGAGEMENTSNO3,COMPLIANCEATTESTATION,GOVERNSTHEAUDITINGOFANENTITYSCOMPLIANCEWITHISO14000SSAENO3PROVIDESGUIDANCEFORENGAGEMENTSRELATEDTOMANAGEMENTSASSERTIONSREGARDINGCOMPLIANCEWITHENVIRONMENTALLAWSANDREGULATIONS,ESPECIALLYISO14000STANDARDSPUBLICPRACTICECPASMAYPERFO
31、RMAGREEDUPONPROCEDURESTOHELPUSERSEVALUATEENTITIESENVIRONMENTALACTIVITIESANDPERFORMANCEITISMANAGEMENTSRESPONSIBILITYTOENSURETHATTHEENTITYSENVIRONMENTALPRACTICESARECONSISTENTWITHTHEGOALSITHASSETANDCOMPLYWITHAPPLICABLELAWS,REGULATIONSANDSTANDARDSITISTHEAUDITORSRESPONSIBILITYTOASSESSTHEENTITYSCOMPLIANCE
32、WITHISO14000STANDARDSANDOTHERAPPLICABLELAWSANDREGULATIONSSINCEISO14000STANDARDSDONOTREQUIREEXTERNALVERIFICATION,THEREISCURRENTLYNOMANDATORYREQUIREMENTFORORGANIZATIONSTOHAVEANENVIRONMENTALAUDITTHEEPAANDTHEUSDEPARTMENTOFJUSTICEHAVE,HOWEVER,PUBLICLYENCOURAGEDCOMPANIESTOCONDUCTSUCHAUDITSMARKETDRIVENFORC
33、ESMAYALSOENCOURAGEOREVENCOMPELTHEUSEOFTHESEAUDITSIFENTITIESWORLDWIDEAREREQUIREDTOOBJECTIVELYVERIFYTHEIRENVIRONMENTALPERFORMANCEANDTHEEMSTOCOMPETEEFFECTIVELYTRAININGRESOURCESTORESPONDTOTHEGROWINGDEMANDFORENVIRONMENTALAUDITING,THEINSTITUTEOF7INTERNALAUDITORSANDTHEENVIRONMENTALAUDITINGROUNDTABLEESTABLI
34、SHEDTHEBOARDOFENVIRONMENTALAUDITORCERTIFICATIONIN1997THEBEACISANINDEPENDENT,NOTFORPROFITORGANIZATIONTHATCERTIFIESENVIRONMENTALAUDITORSBASEDONISO14000STANDARDSANDOTHERKEYCRITERIATHEINTERNATIONALAUDITORANDTRAININGCERTIFICATIONASSOCIATIONIATCAISANOTHERVOLUNTARYWORLDWIDEORGANIZATIONESTABLISHEDTOSPONSORA
35、NDOPERATEPROGRAMSFORUNIFORMINTERNATIONALTRAININGANDCERTIFICATIONIATCAHASPROVIDEDCERTIFICATIONSANDAUDITORTRAININGCOURSEAPPROVALSINTHEQMSISO9000SERIESASPECIFICWORKINGGROUPHASBEGUNPREPARINGCERTIFICATIONSANDAUDITORTRAININGCOURSESFORENVIRONMENTALAUDITORSFORMOREINFORMATIONONIATCAEMSPROGRAMS,CHECKTHEREGIST
36、RARACCREDITATIONBOARDP,ABWEBSITEATRABNETCOMRABPROVIDESSEVERALCHOICESOFAUDITORCERTIFICATIONPROGRAMSANDMULTIPLECERTIFICATIONGRADESTOMATCHCANDIDATESEXPERIENCELEVELANDNEEDFACINGTHECHALLENGEENVIRONMENTALISSUESHAVEBEENAMAJORCHALLENGEFORCORPORATIONSSINCETHE1960STHEYWILLCONTINUETOBECOMEINCREASINGLYIMPORTANT
37、INTHEYEARSFOLLOWINGTHEISSUANCEOFISO14000STANDARDSTHESESTANDARDSHELPBUSINESSESWORLDWIDEMANAGETHEIRENVIRONMENTALREQUIREMENTSBYESTABLISHINGEMSANADEQUATEANDEFFECTIVESYSTEMCANIMPROVECOMPLIANCEWITHRELEVANTLAWS,REGULATIONSANDSTANDARDSREDUCEENVIRONMENTALLIABILITYEXPOSUREPREVENTPOLLUTIONANDWASTEANDCREATEAPOS
38、ITIVEPUBLICIMAGEBUSINESSESOFALLSIZESANDACROSSALLINDUSTRIESARELIKELYTOTAKESTEPSTOOBTAINISO14001CERTIFICATIONFINANCIALMANAGERSSHOULDBEPREPAREDFORTHISCHALLENGEBYBEGINNINGTOASSESSTHEENVIRONMENTALSAFEGUARDSTHEIRCOMPANIESALREADYHAVEINPLACECPAFIRMSSHOULDBECOMEAWAREOFTHISEMERGINGMARKETFORTHEIRSERVICESBYOBTA
39、ININGREGISTRATIONSTATUSANDPROVIDINGISO14000REGISTRATIONSERVICESASTHIRDPARTYREGISTRARSTHISOPPORTUNITYFORCPASCANBENONSEASONAL,TIMEINDEPENDENT,UNIVERSALLYAPPLICABLETOANYINDUSTRYANDFINANCIALLYREWARDINGWHATISISOTHEINTERNATIONALORGANIZATIONFORSTANDARDIZATIONISOISAPRIVATEGLOBAL8FEDERATIONCREATEDIN1946TOPRO
40、MOTETHEDEVELOPMENTANDIMPLEMENTATIONOFUNIFORMSTANDARDSFACILITATINGTHEINTERNATIONALEXCHANGEOFGOODSANDSERVICESTHEMOSTWELLKNOWNSTANDARDSPUBLISHEDBYTHEORGANIZATIONARETHEISO9000QUALITYASSURANCEANDQUALITYMANAGEMENTSTANDARDSTHESEWEREDEVELOPEDBETWEEN1979AND1986,PUBLISHEDIN1987ANDREVISEDIN1994MORETHAN343,600C
41、OMPANIESWORLDWIDEHAVEBEENCERTIFIEDTOONEOFTHEISO9000QUALITYCONTROLSTANDARDSEXECUTIVESUMMARYIN1996,THEINTERNATIONALORGANIZATIONFORSTANDARDIZATIONDEVELOPEDISO14000ASTHEFIRSTGLOBALLYRECOGNIZEDGUIDELINESFORVOLUNTARYENVIRONMENTALMANAGEMENTTHEISO14000STANDARDSCANHELPBUSINESSESAROUNDTHEWORLDMANAGETHEIRENVIR
42、ONMENTALRESPONSIBILITIESTHESTANDARDSALSOCANPROVIDECPASWITHANEWPRACTICENICHEOFCERTIFYINGANDAUDITINGENVIRONMENTALMANAGEMENTSYSTEMSEMSTOGETANISO14000CERTIFICATE,ABUSSNESSMUSTCOMPLYWITHAPPLICABLESTANDARDSANDGOTHROUGHASYSTEMATICEVALUATIONANDAPPROVALPROCESSISO14000MAYBEAWAYFORBUSINESSESTOPREVENTMANDATORYR
43、EGULATIONSANDMINIMIZEGOVERNMENTSANCTIONSTHESTANDARDSAREDIVIDEDINTOSIXCATEGORIESENVIRONMENTALMANAGEMENTSYSTEMS,ENVIRONMENTALAUDITING,ENVIRONMENTALLABELING,ENVIRONMENTALPERFORMANCEEVALUATION,LIFECYCLEASSESSMENTANDENVIRONMENTALASPECTSINPRODUCTSTANDARDSCPASWHODOISO9000ADUITSMAYFINDITEASYTOPERFORMISO1400
44、0AUDITSSINCETHETWOHAVEMUCHINCOMMON,INCLUDINGASIMILARREGISTRATIONPROCESSISO14000SOMEDAYMAYBECOMEPARTOFTHEISO9000STANDARDS,ALLOWINGORGANIZATIONSTOREGISTERFORBOTHATONCE,REDUCINGREGISTRATIONANDAUDITCOSTSAKEYELEMENTINISO14000ISACOMPANYSEMSTHEOBJECTIVEISTOPROTECTTHEENVIRONMENT,HELPTHECOMPANYESTABLISHGOALS
45、,POLICIESANDPROCEDURESRELATEDTOTHEENVIRONMENTANDALLOWTHECOMPANYTODEMONSTRATETOTHIRDPARTIESITSCOMMITMENTTOENVIRONMENTALEXCELLENCEANDCOMPLIANCECPASCANHEPACLIENTOREMPLOYERESTABLISHANEMSBYIDENTIFYINGENVIRONMENTALPROBLEMS,CREATINGAPROACTIVEAPPROACHTOMANAGINGTHOSEPROBLEMSANDTHEACCOMPANYINGRISKSANDINTEGRAT
46、INGTHESYSTEMINTOTHECOMPANYSINTERNAL9CONTROLSTRUCTURE。FROMJOURNALOFACCOUNTANCY,NOV2000译文绿色世界的保持当我们即将进入新千年之际，对于环境的关注正在成为一种世界性的现象。环境成本的义务在不断的增长，并且在日后也会继续增长。这主要是因为社会变得越来越自觉了，而在此环境中，环境法律，法规和企业也开始面临越来越大的压力，这个压力则是来源于良好的环保公民。为了解决国际上出现“绿色运动“许多国家都打算开办组织为他们的环境义务立法。而国际中的各个公司也已作出回应，采取自愿行动，积极主动的立场。国际标准化组织（ISO）颁布了
47、一系列称为ISO14000的标准。这是旨在帮助世界各地的企业自行管理自己的环保责任，确保各项政策，程序和做法与公司的环境目标和指标符合。这些标准的世界范围内的影响预计将超越了ISO9000质量标准的。事实上，ISO14000的可能最终成为一个获得ISO9001再认证的要求。在所有行业的各种规模的企业面临着实现ISO14001的注册和认证要求的高风险的挑战。（ISO14000的由几个人遵守标准和准则的标准，ISO14001的标记，其中包括公司的规则下，成为认证注册。）执业经验的报名者可在ISO9001ISO14000的认证，并添加到了自己的审计咨询服务。注册会计师采取了一个怎样积极的角色，来证明
48、和审计质量管理体系（QMS），使其可以根据ISO9000认证发展市场利基，并按照ISO14000环境管理审计系统（EMS）。ISO14000环境标准1996年，国际标准化组织发布的ISO14000标准，这成为了全球公认的第一准则，用以帮助保护通过促进充分和有效的环保措施控制和监督公司运行的内部和外部的法律，法规和政策规定的环境。这些措施包括一个公司进行中的环境行为（根据清洁空气法1990年修订，例如）。清理由一个公司的业务活动造成的污染（例如，根据1980年超级基金法案）。人身伤害或财产损失所造成的接触化学物质和其他污染物。为了获得了ISO14000证书，公司必须符合ISO14001环境管理体
49、系系列标准。10ISO9000的目的是确保通过认证的各种程序和做法的质量高品质的产品和服务标准，ISO14000标准很可能是由全球各地的企业采用。ISO14000环境标准是一个自愿性和市场驱动的办法来改善环境表现和保护，提供了一个强制性的政府规章替代。企业可开展ISO14000找到一种防止进一步的强制性法规，尽量减少政府机构的曝光和制裁手段监视。事实上，这些自愿性标准并不需要国会或环境保护署（EPA）批准。因此，环保团体，政府机构，特别是公司，他们的律师和独立的会计师应成为ISO14000标准熟悉。在ISO14000和ISO9000标准有着许多共同的特点两个是管理驱动，对是否符合组织的目标为重点。他们有类似的注册程序。都提供了足够的灵活性，允许把一个组织的所有业务方面的整合。这很可能是ISO14000标准最终将成为整个ISO9000质量管理标准的一部分。这将允许组织为登记一次，从而减少了登记和第三方核查费用。对注册会计师在这个新兴的服务领域中的作用是双重的。第一是帮助在预认证活动的雇主和客户，包括发展环境管理体系，开展环境审计和评估的环保性能。供公众从业人员的第二个作用就是帮助评定与ISO14000标准，包括生命周期评估，环境标志产品标准和环境方面的指引他们的产品获得ISO14001的客户登记。一种进步工具环境管理体系是提高企业
