党政领导干部自然资源资产离任审计的机理与实施路径——基于试点区域实施困境的分析  

Study on Mechanism and Path of Governors' Accountability Audit of the Natural Resource Assets——Based on Analysis of Implementing Predicament in Pilot Area

作　　者：水会莉 耿明斋[3] Shui Huili;Geng Mingzhai

机构地区：[1]河南大学经济学流动站 [2]湖南商学院会计学院 [3]河南大学中原发展研究院

出　　处：《兰州学刊》2018年第8期186-196,共11页

基　　金：湖南省社会科学成果评审委员会科研项目(项目编号:XSPYBZZ031)的阶段性研究成果

摘　　要：党政领导干部自然资源资产离任审计是实现国家"五位一体"总体布局,推进国家治理体系改革的必然要求。以受托责任观为基础,分析党政领导干部自然资源资产受托管理责任,研究党政领导干部自然资源资产离任审计的对象与内容,对试点区域领导干部自然资源资产离任审计实施过程中面临的自然资源资产公共受托责任归集不畅、管理效果评价困难、审计标准不明确等问题进行了深入分析,在此基础上提出厘清自然资源资产管理公共受托责任,明确审计的对象与内容;依托自然资源资产负债表,建立通畅的数据采集渠道;建立科学的审计评价标准体系以及完善自然资源资产离任审计法律法规等实施路径,为党政领导干部自然资源资产离任审计的有效施行和国家生态治理能力的提升提供参考。Governors＇ Accountability Audit of Natural Resource Assets is an inevitable way to imple- ment the overall plan for promoting economic, political, cultural, social, and ecological advancement Based on the theory of Public Responsibility, this paper analyses the governors＇ accountability of natural resource assets and the content of the governors＇ accountability audit of natural resource assets. During the investigation in pilot area, we found that the legal responsibility of natural resource assets is unclear, the e- valuation of management effect is difficult, and the audit standard is uncertain. All these problems affect the effectiveness of audit. In order to give full play to the function of audit and enhance the level of national ecological management, the public responsibility of natural resource assets should be clarified, the unobstr- ucted channel for data acquisition and the scientific evaluation standard system need to be established, the relative auditing regulations should be improved.

关 键 词：自然资源资产 离任审计 实施路径 

分 类 号：F127[经济管理—世界经济]