中文摘要：

随着环境污染问题的日趋加重,企业面临的环境风险也随之增大,并可能承担环境负债责任。基于企业环境风险管理的基本原理和技术,从企业环境全过程管理角度出发,结合环境风险评价方法和管理程序、环境损害总费用分析框架并设计企业环境负债评估与管理程序。具体步骤为环境风险点确定;环境风险初步评估分析;现场取样与测试;环境损害的货币化评估;环境义务清偿与损害恢复;可持续监控。该程序可为企业环境风险管理、环境负债防范提供一个科学有效的评估与控制框架。

英文摘要：

With the deterioration of environmental pollution issues, there have increasing environmental risk for enterprises, which have been bearing a huge responsibility for environmental liabilities. Based on the basic principles and techniques of environment risk assessment and management for enterprise, from the perspective of environmental whole process management, combined with environmental risk assessment techniques and management procedures, analysis framework of environmental damage total cost, this paper designs the assessment and management procedure of environmental liability in enterprise ： the identification of environmental risk; the preliminary assessment and analysis of environmental risk; the site sampling and testing ; the monetary evaluation of environmental damage; the environmental obligation elimination and damage restoration ; the sustainable monitoring. It can provide a scientific and effective assessment and control framework for the environmental risk management and the prevention of environmental liability of enterprise.