生态审计：领导干部离任的一场必经“大考”  

Ecological Audit: A Major Test for the Retiring Leading Officials

作　　者：张劲松[1] Zhang Jinsong

机构地区：[1]南京审计大学国家治理与国家审计研究院

出　　处：《学术前沿》2019年第15期88-94,共7页Frontiers

基　　金：国家社科基金重点项目“政府生态治理体系和治理能力现代化研究”成果，项目编号：15AGL019;南京审计大学“政府审计与政府治理基础理论研究”项目成果

摘　　要：生态文明制度建设的最新成果是绿色GDP列入领导干部考核,生态审计时代来临,它就如一场“大考”,不仅考核着领导干部,同时也在考验着考核者。生态审计的“考题”(考核的标准)难以确定,制订难、评定难,运用也难。领导干部在任职期间要自觉担当起生态治理责任,做好“备考”工作。参考生态审计的结果,可以推进领导干部离任生态审计常态化、生态治理的有序化,还可以推动“GDP+绿色GDP”同步发展。The latest institutional achievement in ecological progress is that the green GDP has been included in the evaluation of the leading officials.The ecological audit is like a"major test"for both the leading officials and the evaluators.The"test questions"(the criteria for evaluation)of the ecological audit are difficult to determine,and the evaluation and application are also difficult.The leading officials should consciously assume responsibility for ecological governance during their tenure and do a gcxxl job in"preparing for the test".By referring to the results of the ecological audit,it is possible to make ecological audit a regular practice for the retiring leading officials,and promote the orderly ecological governance and the co-development of"GDP+green GDP".

关 键 词：生态审计 自然资源资产 绿色GDP 

分 类 号：F239.4[经济管理—会计学]