镇级领导干部自然资源资产离任审计的若干思考  

Thoughts on the Audit of the Departure of Natural Resources Assets of Township Leading Cadres

作　　者：张文芊 Zhang Wenqian(Nanjing Audit University, Nanjing, Jiangsu 211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《江苏商论》2019年第1期92-95,共4页Jiangsu Commercial Forum

摘　　要：根据两办规定,领导干部自然资源资产离任审计在2018全面推开。省级、市级工作都有试点经验可以借鉴,镇级工作仍在探索中。因此,对镇级审计,在内容上有所局限,在基础数据的取得和实施推进时也有更多困难,为此,可以考虑招聘具有环境科学背景的审计人员、建立自然资源资产共享数据库、借助外部专家的帮助等来推进工作。According to the regulations of the two offices, the audit of the departure of natural resources assets of leading cadres will be fully implemented in 2018. Provincial and municipal work has pilot experience to draw lessons from, and town-level work is still under investigation. Therefore, for the town-level audit, there are limitations in the content, and there are more difficulties in the acquisition and implementation of the basic data. For this reason, we can consider recruiting auditors with environmental science background, establishing a database of natural resource asset sharing, and The help of external experts to advance the work.

关 键 词：镇级 自然资源资产离任审计 审计思路 评价体系 

分 类 号：F239[经济管理—会计学]