自然资源资产离任审计的实施困境与解决路径  

The Difficulty of Implementing the Exit of Natural Resources Assets and the Solution

作　　者：王帆 Wang Fan(Graduate School of Nanjing Audit University, Nanjing 211815, China)

机构地区：[1]南京审计大学研究生院,江苏南京211815

出　　处：《江苏商论》2017年第12期58-61,共4页Jiangsu Commercial Forum

基　　金：南京审计大学"2017年度政府审计学社本硕联合研究课题"(项目编号:ZFSJXS201701)阶段性研究成果

摘　　要：为了实现可持续发展,保护生态环境平衡,我国审计机关展开了对领导干部自然资源资产离任审计的探索。目前我国自然资源资产离任审计正处于探索阶段,面临着审计主体力量薄弱、审计客体责任分化差异大、审计对象重叠多、审计证据鉴证困难、审计结果处理处罚轻等问题,可以采取打造综合型审计团队、设计针对型评价体系、搭建共享型信息平台、选择恰当评分指标、出具高质量审计结果等措施予以解决。In order to realize the sustainable development and protect the balance of ecological environment,the auditing organ of our country has explored the departure of natural resources assets of leading cadres.At present,China's natural resources assets leaving the audit is in the exploratory stage,facing the subject of weak audit,the audit object responsibility differentiation difference,the audit object overlap,audit evidence to verify difficulties,the audit results to deal with the problem of light,you can take to build a comprehensive Audit team,design for the evaluation system,build a shared information platform,select the appropriate rating indicators,issued high-quality audit results and other measures to be resolved.

关 键 词：自然资源资产 离任审计 审计要素 困境和解决路径 

分 类 号：F239.47[经济管理—会计学]