领导干部矿产资源资产离任审计评价指标体系构建  

The Construction of Evaluation Index System of Mineral Resources Assets Responsibility Auditing

作　　者：申稳稳[1] 张伟[2] 王景波[1] 

机构地区：[1]山东科技大学,山东济南250031 [2]济南大学经济学院,山东济南250002

出　　处：《技术经济与管理研究》2017年第5期13-18,共6页Journal of Technical Economics & Management

基　　金：国家社会科学重大基金项目(15ZDB163);国家社科基金项目(11BJY121);教育部人文社科基金规划项目(15YJA790076);山东省高教人文社科项目(J15WG28)

摘　　要：领导干部矿产资源资产离任审计是新的审计领域,尚处于初始阶段,评价指标体系是领导干部矿产资源资产离任审计的一项重要工作。文章选取领导干部矿产资源资产离任审计为研究对象,以公共受托理论为基础,首先确定了领导干部矿产资源资产离任审计的目标和内容;其次研究了领导干部矿产资源资产离任审计指标体系的构建方法,通过对初始指标集合进行重要性、差异性和相关性分析,得到矿产资源资产离任审计评价的指标体系,指标体系具有良好的信度和效度;最后界定了指标内涵并定义了计算公式,提出领导干部矿产资源资产离任审计的模糊综合评价方法。结果表明以指标体系为基础的矿产资源资产离任审计评价是可行的。研究为领导干部矿产资源资产离任审计评价奠定了基础,在一定程度上丰富了领导干部自然资源资产离任审计评价理论和方法。Accountability audit of mineral resources assets is a new audit field, which is still in the starting stage, and the evaluation index system is an important work of mineral resources assets audit. Based on the theory of public accountability, this paper chooses the leading cadres’ mineral resources assets audit as the subject. First, the paper explores the goal and content of mineral resources assets accountability audit. Then discusses the construction of index system, the selection of index system includes three steps, the importance analysis, difference analysis and correlation analysis, empirical results show that this index system has a good reliability and validity. Finally, the meaning and the calculation of the evaluation indicators of mineral resources assets audit are described in detail, a fuzzy synthetic evaluation method for audit evaluation of resource accountability is introduced. The audit evaluation method based on index system framework in this paper is proved to be feasible and effective, the research lays a solid theoretical ground and enriches the method for this study of mineral resources assets accountability audit.

关 键 词：矿产资源 资源管理 离任审计 政府审计 

分 类 号：F205[经济管理—国民经济]