自然资源资产离任审计的实施障碍与对策——兼评《领导干部自然资源资产离任审计规定(试行)》  

Implementation Barriers and Countermeasures in Outgoing Audit of Natural Resource Assets—— Review of the Leading Cadres Outgoing Audit of Natural Resources Assets Regulations(Trial )

作　　者：张薇 ZHANG Wei(Hunan University of Finance and Economics,Changsha Hunan 410205)

机构地区：[1]湖南财政经济学院会计学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2018年第3期98-104,共7页Journal of Hunan University of Finance and Economics

基　　金：湖南省哲学社会科学基金重点项目"领导干部自然资源资产离任审计指标设计与运行机制研究"(项目编号:15ZDB021);湖南省自然科学基金面上项目"我国区域性自然资源资产负债表的编制与应用研究"(项目编号:2016JJ3032);湖南省教育厅科学研究优秀青年项目"我国自然资源资产审计联动模式研究"(项目编号:16B043)

摘　　要：自然资源资产离任审计基础信息薄弱、组织工作难度大、审计过程存在"误受"与"误拒"风险等实施障碍,《领导干部自然资源资产离任审计规定(试行)》赋予各地审计机关对于审计内容的自由裁量权,审计的信息收集、组织得以有法可依,但要从根本上破解现实障碍,需要全面构建审计评价指标,合理推进自然资源资产监管与审计体制双重改革,部门联动构建数据共享平台,开展责任追究,培养复合型环境审计人才。There are some problems in the outgoing auditing of natural resource assets,such as the basic audit information is weak,the audit organizing work is difficult, ＂ false reception＂ and ＂ incorrect rejection＂ risks are in the audit process. The Leading Cadres Outgoing Audit of Natural Resources Assets Regulations（Trial） gives the discretionary right to audit offices in all administrative division to decide the context of audit,which provides the benchmark for the collection of information and the organizing of auditing. It＇s necessary to take the countermeasures in order to solving these conundrums fundamentally,we should rationally advance the double reforms of natural resources assets supervision and audit system;second,build scientific evaluation index of this audit,develop data sharing platform through joint sectional action,implement the accountability of natural resource assets management,cultivate the compound talents of environmental auditing.

关 键 词：自然资源资产离任审计 审计指标 共享平台 责任追究 

分 类 号：F239.2[经济管理—会计学]