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DHKTQD ThS LV TRlfdW OAI HOC KIKH TE ftUOC OAK IP CONG TY CO PHAN XU IUY SAN QUANG NINH HA KOI - £012 MOW DAI HOC KIMI QUOC dAa 8OS0CQG9G8 DAI HOC KTQD TT THONG TIN TH If VJEN AN ■ TU’ LIE U NGUYEN NGOC TU DANH GIA HIEU QUA CUA VIEC AP DUNG KIEM TOAN CHAT THAI TRONG DOANH NGHIEP: TRUONG HUP CONG TY CO PHAN XUAT KHAU THUY SAN QUANG NINH CHUV6N NGRNH: KINH T€ VA QURN LV MOI TRUONG LUAN VAN THAC SYKNHDOANH VA QUANLY Ngirdi hirdng dan khoa hoc: PGS.TS NGUYEN THE CHINH Hl HOI - 2012 ♦ Ldl CAM ON Trong qua trinh thuc hien luan van tot nghiep, toi da nhan dune su huong dan chi bao tan tinh cua PGS.TS Nguyen The Chinh- Pho Vien truong, Vien Chien luoc, Chinh sach tai nguyen va moi truong- Bo Tai nguyen va Moi truong, TS Tuong Thi Hoi - Vien Khoa hoc va Cong nghe moi truong, Dai hoc Bach Khoa Ha Noi va cac thay co giao khoa Kinh te va Quan ly moi truong cung nhu su giup cua cac thay cd o Vien Dao tao Sau dai hoc, lanh dao va can bo cong nhan vien Cong ty Co phan xuat khau thuy san Quang Ninh Sau cung toi xin chan gui loi cam on toi ca nhan PGS.TS Nguyen The Chinh, TS Tuong Thi Hoi, PGS.TS Le Thu Hoa, cac thay giao, co giao Khoa Moi truong va Do thi va cac thay giao, co giao o Vien Dao tao Sau dai hoc, lanh dao va can bo cong nhan vien Cong ty Go phan xuat khau thuy san Quang Ninh da giup toi de co the hoan luan van Ha Noi, thang 12 nam 2012 Hoc vien Nguyen Ngoc Tu MUC LUC • • MUC LUC i DANH MUC CAC CHU VIET TAT iii DANH MUC BANG, BIEU, SO DO v DANH MUC HINH v TOM TAT KET QUA NGHIEN CUU LUAN VAN vii PHAN MO DAU CHOONG 1: CO SO LY LUAN VE KIEM TOAN CHAT THAI 1.1 Khai niem ve kiem toan moi truong va kiem toan chat thai 1.1.1 Khai niem kiem toan moi truong 1.1.2 Khai niem ve kiem toan chat thai 1.1.3 Moi quan he giua kiem toan moi truong, kiem toan chat thai voi cac cong cu quan ly moi truong khac 10 1.2 Thuc tien ap dung kiem toan chat thai d mot so quoc gia tren the gicoi 12 1.3 Kiem toan chat thai doanh nghiep 15 1.3.1 Y nghia cua viec thuc hien kiem chat thai doanh nghiep 15 1.3.2 Cac buoc tien hanh kiem toan chat hhii daanh nghiep 16 1.4 Chi tieu danh gia hieu qua cua kiem toan chat thai doanh nghiep 31 1.4.1 Chitieu hieuuqu av tai chihh 31 1.4.2 Cht tieu hieu qua ve xa hoi 31 1.4.3 Chi tieu hieu qua ve moi truong 32 1.4.4 Cht tieu Heu qua ve quan ly 32 CHOONG 2: HIEU QUA CUA KIEM TOAN CHAT THAI TAI CONG TY CO PHAN XUAT KHAU THUY SAN QUANG NINH 34 2.1 Gioi thieu ve cong ty co phan xuat khau thuy san Quang Ninh 34 2.1.1 Lfch su hinh 34 2.1.2 Thong tin chi tiet 35 2.2 Thuc hien kiem toan chat thai 35 2.2.1 Quy trinh thuc hien 35 2.2.2 Cac nguon thai cac cong doan san xuat 55 2.3 Danh gia hieu qua cua viec ap dung KTCT tai Cong ty co phan xuat khau thuy san Quang Ninh 58 2.3.1 Danhgg'ihhu uqu vv thtiihtna 58 2.3.2 Danh gia hieu qua ve mat xa hoi 64 ii 2.3.3 Danh gia hieu qua ve moi trudng 65 2.3.4 Danh gia hieu qua ve quan ly (77 CHtfONG 3: CAC GIAI PHAP DE XUAT NHAM THUC DAY AP DUNG KIEM TOAN CHAT THAI TRONG CAC DOANH NGHIEP VA GIAM THIEU CHAT THAI TAI NGUON O CONG TY CO PHAN XUAT KHAU THUY SAN QUANG NINH 69 3.1 Can cu de xuat giai phap 69 3.1.1 Can cu phap ly 69 3.1.2 Can cu thuc tien .76 3.2 Cac giai phap thuc day doanh nghiep ap dung kiem toan chat thai 77 3.2.1 Hoan thien he thong chinh sach, phap luat ve kiem toan chat thai 77 3.2.2 Tang cuang da dang hoa cac nguon von de thuc hien KTCT ' 79 3.2.3 Nang cao trinh va nhan thuc doanh nghiep doi vai kiem toan chat thai 79 3.2.4 Sap xep lai co cau to chuc doanh nghiep, hinh nhom kiem toan thuang xuyen cua doanh nghiep 80 3.3 Cac giai phap giam thieu chat thai tai nguon d Cong ty 06 phan xuat khau thuy san Quang Ninh 81 KET LU AN 84 DANH MUC TAI LIEU THAM KHAO 86 PHU LUC 89 Phu luc Ket qua quan trac, phan tich moi trudng 04/11/2010 90 Phu luc Ket qua quan trac, phan tich moi trudng 24/5/2012 .96 Phu luc Mot so hinh anh dieu tra, khao sat tai Cong ty 103 DANH MUC CAC CH# VIET TAT ASEAN Hiep hoi cac qude gia dong nam a (Association of Southeast Asian Nations) BVMT Bao ve mdi truons BTP Ban pham BODs Nhu cau oxy sinh hoa khoang thoi gian (Biochemical oxygen Demand) COD Nhu cau oxy hoa hoc (Chemical Oxygen Demand) CPCB Ban kiem soat o nhiem quoc gia (Central Pollution Control Board) DTM Danh gia tac dong moi truong EU Lien minh Chau Au (European Union) EPR Mo rong trach nhiem cua nha san xuat (extended producer's responsibility) ISO To churc tieu chuan quoc te (International Organization for Standardization) ODA Ho tro phat trien chinh thuc (Official Development Assistance) KTCT Kiem toan chat thai KTMT Kiem toan moi truong NaCl Natri clorua NPV Gia tri hien tai rdng (net present value) SXSH San xuat sach hon ss Tong chat ran lo lung Tong N Tong Nito Tong P Tong photpho TNMT Tai nguyen moi truong IV HACCP Phan tich moi nguy va kiem soat yeu (Hazard Analysis and Critical Control Points) PE Polyethylene QCVN11:2008/BTNMT Quy chuan ky thuat quoc gia ve nuoc thai cong nghiep che bien thuy san USA Hop chung quoc Hoa Ky (My) (United States of America) UNIDO To chuc Phat trien Cong nghiep cua Lien hop quoc (The United Nations Industrial Development Organization) UNEP Chuong trinh moi truong Lien hop quoc (United Nations Environment Programme) V DANH MUC BANG, BIEU, SO DO Bang 1.1 Mo ta qua trinh san xuat tung phan xuong che bien thuy san 20 Bang 1.2 Thong ke trang biet bi, phuong tien, dung cu san xuat: 23 Bang 1.3 Thong ke cac so lieu dau vao cua qua trinh che bien thuy san 24 Bang 1.4 Thong ke luong nudc su dung va tai su dung cho tung bo phan 25 Bang 1.5 Thong ke loai va luong chat chat thai co the tai su dung cong nghiep che bien thuy san 26 Bang 1.6 Thong ke cac so lieu san pham cho tung bo phan san xuat cua nha may che bien thuy san 26 Bang 1.7 Can bang vat chat cho phan xuong san xuat ca phi le dong lanh 28 Bang 1.8 Tinh chi phi dong thai/lang phi 29 Bang 1.9 Danh gia hieu qua ve xa hoi 31 Bang 1.10 Danh gia hieu qua ve moi trudng 32 Bang 2.1 Thong ke trang thiet bi cua phan xuong che bien 41 Bang 2.2 Thong ke so lieu cac nguyen lieu dau thang dau nam 2010 42 Bang 2.3 Thong ke luong nudc tieu thu thang dau nam 2010 43 Bang 2.4 Luong dien tieu thu thang dau nam 2010 43 Bang 2.5 Dinh muc tieu thu dien nang cap dong theo san pham 44 Bang 2.6 Cac loai chat thai ran co the tai su dung hoac ban 45 Bang 2.7 Thong ke gia tri san xuat thang dau nam 2010 45 Bang 2.8 Can bang vat chat cua day chuyen che bien muc ong dong lanh (shusi) 48 Bang 2.9 Chi phi theo dong thai doi vdi quy trinh che bien muc ong dong lanh 50 Bang 2.10 Phan tich loi ich/ chi phi ve tai chinh va moi trudng 53 Bang 2.11 Nhom cac giai phap khong mat chi phi dau tu va co the thuc hien duoc 59 Bang 2.12 Nhom cac giai phap phai thuc hien dau tu ban dau 60 Bang 2.13 NPV doi vdi phuong an dau tu thu nhat 61 vi Bang 2.14 NPV doi vdi phuong an dau tn thu hai 62 Bang 2.15 NPV doi vdi phuong an dau tu thu ba 62 Bang 2.16 NPV doi vdi phuong an dau tu thu tu 63 Bang 2.17 So sanh hieu qua ve mat xa hoi 64 Bang 2.18 So sanh ket qua phan ti'ch quan trac moi truong 4/11/2011 va 24/5/2012 tai phan xudng che bien so va so 66 DANH MU C HINH Hinh 1.1 So quy trinh kiem toan chat thai 18 Hinh 1.2 So qui trinh cong nghe che bien thuy san dong lanh 22 Hinh 2.1 So qui trinh che bien muc ong dong lanh (shusi) 37 Hinh 2.2 So can bang vat chat che bien muc ong dong lanh 49 Hinh 2.3 Cac nguon nudc thai cua cong ty 55 Hinh 3.1 So to chuc cua Trung tam san xuat sach Viet Nam 72 ’nUD’oJKG »4I HOC KINH TE QUOC dAw loeoOoaca - NGUYEN NGOC TU DANH GIA HIEU QUA CUA VIEC AP DUNG KIEM TOAN CHAT THAI TRONG DOANH NGHIEP: TRUONG HOP CONG TY CO PHAN XUAT KHAU THUY SAN QUANG NINH CHUV6N NGRNH: KINH T€VR QUAN LV MOI TRUONG TOM TAT LUAN VAN THAC SY • • HA SOI - 2012 93 TRUONG bai hoc bach khoa noi CONG TY CP CONG NGHE THAN THIEN MOI TRUONG BACH KHOA Nha D6b - Tnariig Dili hoc Bach Khoa Ha Nfi so Hal C'6 Vift Hai Ba Trang Ha N(>i Fax: (04)36231202 HT: (04)36231201 BREST Sd:03/47/2010/KQ- TTQT KET QUA QUAN TRAC MOI TRUONG Dia diem lay mau Dia chi Ngay quan trSc Loai mau So luong mau : Cong ty Xuat khau thuy san Quang Ninh : Huven Quang Yen - Tinh Quang Ninh : 04/11/2010 : Khong xung quanh : mSu TSK3 TSK4 QCVN 05:2008/ BTNMT Ket qua Thong so TT Don vi QCVN 06:2008/ BTNMT Nhiet °C 27,2 31,8 - Do am % 71,0 72,3 - Toc gio m/s 0,56 1,1 - Huong gio Dong - Bac Dong - Bac - Bui gg/m3 180 210 300 CO ngm? 2.400 2.500 30,000 CO2 0,030 0,031 - SO2 % p.g/m3 76 81 350 NOX pg/m3 18 20 200 10 H2S pg/m3 1.1 1,3 - 42 11 nh3 |ig/m3 13 15 - 200 Ghi chu: , , , Phieu ket qua chi co gia tri doi voi mau tai thai diem quan trac Ket qua cac chi tieu duoc quy ve dieu kien (25'JC 760 mm Hg) Ky hieu (-): Khong xac dinh • QCVN 05:2009/BTNMT - Quy chuan ky thuat Quoc gia ve chat luong khong xung quanh , _ , QCVN 06:2009/BTNMT - Qui chuan ky thuat Quoc gia ve mot so chat doc hai khong xung quanh Vi tri lay mau: TSK3: Truoc cua /.than xuong TSK4: Gan khu nha an (Cuoi huong gio) Phdng Ky thuat - Du an Ngudi phan tich Ha Noi, 19 thang 11 nam 2010 Cong ty CPCcng hgh^than thien MT Bach Khoa /c c * jGiain doc 1; &f CO PHAN I ' '/W giam d°c Trang 3/5 94 n **' i I TRU'ONG DAI HQC BACH KHOA HA NQI CONG TY CP CONG NGHE THAN THIEN MOI TRtO'NG BACH KHOA Mia D6b - Tnrcntg Dai hpc Biich Khoa Ha Koi, so Dai Co V'iel, Hai Ba Trimg, Ha K(>i DT: (04).36231201 B*CH KHOA Fax: (04)36231202 BKEST So:04M7/2010 KO-TTQT KET QUA QUAN TRAC MOI TRUONG Dia diem lay mau : Cong ty Xuat khau thuy san Quang Ninh Dia chi : Huven Quang Yen - Tinh Quang Ninh Ngay quan trac : 04/11/2010 Loai mau : Khong kht moi tnrong lao dong So luemg mau : mau Ket qua TT Thong so Dorn vj TSK1 TSK2 TCVSLD 3733/2002/QDBYT Nhiet °C 25,5 25.7 Mua nong: 18 ? Do am % 92 95 2 Nhu c4u oxy sinh hoa* mg/1 TCVN 6001-1:2008 12,6 25 Nhu cau oxy hoa hoc mg/1 TCVN 4565 - 88 19,3 50 Ham lucogamoni (tinh theo nila)* mg/1 TCVN6179-1:1996 0,215 Ham lugng nitrat (tinh theo nila)* mg/1 TCVN 6180: 1996 0,385 15 Ham lugng nitrit (tmhtheoniic)* mg/1 TCVN 6178: 1996 0,029 0,05 10 Ham lugng phosphat* mg/1 TCVN 6202: 2008 0,017 0,5 11 Ham lugng sat* mg/1 TCVN 6177: 1996 1,298 12 Ham lugng chi mg/1 TQKTBYT 0,0032 0,05 13 Ham lugng thuy ngan mg/1 TQKT BYT 0,0006 0,002 14 Ham lugng asen* mg/1 TCVN 6182: 1996 0,0012 0,1 15 Vang diu m3** - Cam quan kph - 16 Coliform tdng sd MWlCQnl TCVN 6187-1: 2009 130 10.000 Ghi chu: - (*): Phep thu duac cdng nhan - (- ): Khong quy dinh - (**): Thong so xac dinh ngoai hien trudng - (kph): Khong phat hien thay QCVN 08:2008/BTNMT: Quy chuan ky thuat quO'c gia vd chit luong mat - COt: B2 Giao thong thuy va cac muc dlch khac v6i y£u cau cha't luong tha'p Quang Ninh, thang nam 2012 Bui Thi Sen 103 PHU LUC MOT SO H1NH ANH DI€U TRA, KHAO SAT TAI CONG TV 104 V5n phong Cong ty Phan xirdmg che bien so I 105 Cong doan dong Cong doan so’ che myc Cong doan cap dong 106 He thong xir ly nirfrc thai cua Cong ty He thong xir ly nirfrc thai cua Cdng ty 107 Xe‘’mp^Phirat?ipli.n virdng so I NMmklli„s4,trir va»P,'anxlr„„gch