公共受托责任下矿产资源资产离任审计目标和内容研究  

Objectives and Contents for Outgoing Audit of Mineral Resources Assets under Public Accountability

作　　者：申稳稳[1,2] 张伟[3] 王力 

机构地区：[1]山东科技大学矿业与安全工程学院,山东青岛266590 [2]山东科技大学财经系,山东济南250031 [3]济南大学经济学院,山东济南250002 [4]梁山县财政局,山东济宁272600

出　　处：《山东财经大学学报》2017年第4期41-48,共8页Journal of Shandong University of Finance and Economics

基　　金：国家社会科学重大项目"我国自然资源资本化及对应市场建设研究"(15ZDB163);山东省高教人文社科项目名称"矿产资源资产离任审计评价方法研究"(J15WG28)

摘　　要：在公共受托责任框架下,论文研究了矿产资源资产离任审计的目标、内容和评价模式。明确了合规性、经济性、效率性、效果性、环境性为矿产资源资产离任审计的目标;从矿产资源资产政策法规、开发利用、审批出让、相关资金和环境保护五个方面,阐明了矿产资源资产离任审计的内容;提出矿产资源资产离任审计评价框架的七要素。由于矿产资源资产离任审计研究尚处于探索阶段,本研究对于矿产资源资产离任审计理论和实践具有一定的意义。Within the framework of public accountability, this paper studies the goal, content and evaluation model of outgoing audit of mineral resources assets, defines compliance, economy, efficiency, effectiveness and en- vironment as the goals of outgoing audit of mineral resources assets, expounds the content of outgoing audit of mineral resources assets from the five aspects of mineral resources asset policies and regulations, development and utilization, examination and approval transfer, relevant funds and environmental protection, and then puts forward seven elements of the evaluation framework for the outgoing audit of mineral resources assets. Since the research on outgoing audit of mineral resources assets is still in its exploratory stage, this study has certain significance for its theory and practice

关 键 词：矿产资源资产 公共受托责任 审计目标 指标体系 

分 类 号：F239.44[经济管理—会计学]