基于国家治理现代化视角的自然资源资产离任审计研究  

Natural Resource Assets Accountability Audit:A Perspective of State Governance Modernization

作　　者：李胜[1] 阳立高[2] 

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013 [2]长沙理工大学经济与管理学院,湖南长沙410076

出　　处：《财经理论与实践》2016年第6期85-89,135,共6页The Theory and Practice of Finance and Economics

基　　金：国家社科基金青年项目(15CZZ041);国家社会科学基金重大项目(15ZDB159);国家社会科学基金青年项目(13CGL027)资助

摘　　要：在领导干部自然资源资产离任审计现代化过程中,存在审计汲取能力不足、缺乏审计共识、制度建构不健全、公民参与不足和组织体制内部权责不明等问题。推进自然资源资产离任审计现代化,关键是要结合现存问题与风险,从制度化、民主化、高效化和协调化等方面完善审计体系和提高审计能力。Under the adverse situation of resource constraints trend,serious environmental pollution,ecological degradation,from the perspective of national management modernization,to make natural resources assets off-office auditing of leading cadres is conducive to effectively protect and of resources and environment,which is of great significance.The paper constructs a structural model of natural resource assets accountability audit modernization,and use the model to analyze the difficulties and obstacles of natural resource assets accountability audit modernization.The analysis shows that：it is still faced with such problems as lack of resource abstraction ability,unanimity of auditing consensus,lag of system construction,inhibition of citizen participation and ambiguity of power and responsibility within the organization.There are many paths to promote the modernization of natural resource assets accountability audit,but the key is to combine the existing problems,from perfect the audit system and improve the audit ability in the aspects of institutionalization,democratization,efficiency and coordination.

关 键 词：自然资源资产 离任审计 国家治理 现代化 

分 类 号：F239[经济管理—会计学]