土地资源审计探讨  

Research on Land Resource Auditing

作　　者：马志娟 曾雨 梁思源 Ma Zhijuan;Zeng Yu;Liang Siyuan

机构地区：[1]南京审计大学政府审计学院,211815 [2]上海财经大学会计学院

出　　处：《审计研究》2020年第5期10-18,95,共10页Auditing Research

基　　金：国家社科基金项目“政府环境责任清单制度与绩效审计问责机制研究”(项目批准号:16BZZ070);江苏省“六大人才高峰”项目“绿色发展理念下自然资源资产离任审计理论、实务与案例研究”(项目批准号:JNHB-052)的资助。

摘　　要：在推进可持续发展和生态文明建设的时代背景下,国家审计在促进资源节约利用和环境责任履行方面发挥着重要的作用。随着领导干部自然资源资产离任审计的开展,土地资源作为一种重要的自然资源,受到了广泛关注。然而,目前并未形成完整、成熟的土地资源审计实施框架。为此,本文立足于土地资源管理的各个环节,从环境层、目标层和实施层等三个层面构建了土地资源审计实施框架,分析了土地资源审计环境,明确了土地资源审计目标,界定了土地资源审计各个要素,确定了土地资源审计内容,阐释了土地资源审计保障机制,并且在此框架下提出了土地资源审计的优化建议,以期进一步推动土地资源审计实务的发展。Under the background of sustainable development and ecological conservation,government auditing plays an important role in promoting the economical utilization of natural resources and fulfilling environmental responsibilities.With the launch of natural resources accountability audit of leading officials during period of tenure,land resource,as an important natural resource,has attracted extensive attention.However,there is little systematic framework for auditing land resource・Therefore,the paper chooses the whole-process land management as the research perspective and constructs the framework of land resource audit in the three aspects of environment,objectives and implementation.Also,this paper,the audit analyzes the audit environment,clarifies the audit objectives,defines the audit elements and contents,elaborates on the audit guarantee mechanism,and puts forward suggestions on optimizing land resource audit practices under this framework.

关 键 词：土地资源审计 资源环境审计 审计实施框架 

分 类 号：F239.6[经济管理—会计学] F301.2[经济管理—国民经济]