基于核算账户的水资源资产干部离任审计方法及其算例  

Method and example for departed cadres’audit of water resource assets based on accounting accounts

作　　者：周申蓓[1] 周灵灵 王晓静 ZHOU Shenbei;ZHOU Lingling;WANG Xiaojing(Business School,Hohai University,Nanjing 211100,China)

机构地区：[1]河海大学商学院,江苏南京211100

出　　处：《水利经济》2021年第1期25-30,35,80,共8页Journal of Economics of Water Resources

基　　金：国家重点研发计划(2019YFC0409000);江苏省水利厅重点科技项目(2018017)。

摘　　要：从结果过程有效性角度提出基于核算账户的水资源资产干部离任审计方法,利用投入产出表对2007—2012年江苏省水资源资产受托责任进行试算。在试算过程中,采用全排列综合评估模型对此期间水资源存量资产进行审计,计算综合发展指数反映存量资产变化状态;采用综合环境效率模型对此期间水资源流量资产进行审计,计算产业用水结构和用水效率反映流量资产变化状态。结果表明,2007—2012年期间江苏省水资源存量资产状态在剔除自然因素后呈现“先增长后平稳”的趋势,影响水资源存量资产状态的不利因素在于废污水排放投资不到位;水资源流量资产状态有所恶化,第二产业用水效率略有提高。该审计方法建立在规范的账户基础之上,审计结果可复核、可公示、可借鉴,对我国干部离任审计制度进一步落地具有理论和实践指导意义。From the perspective of results-process effectiveness,an audit method for water resource assets of departed cadres is proposed based on the accounting accounts.The input-output table is used to test the entrusted responsibility of water resource assets in Jiangsu Province from 2007 to 2012.In the process of trial calculation,the full permutation comprehensive evaluation method(FPCEM)is used to audit the water resource stock assets,and the comprehensive development index of water resources(CDIWR)is calculated to reflect the change state of the stock assets.The comprehensive environmental efficiency model(CEEM)is used to reflect the water-use structure(WUS)and efficiency(WUE)to audit the flow situation of water resource assets.The results show that during the audit period of Jiangsu Province from 2007 to 2012,the state of water resource stock assets exhibits the trend of“increase first then stable”after excluding the natural fluctuation factors,while the negative factor is found to be insufficient investment in the waste sewage disposal.The WUEs of manufacturing industries have improved slightly,while those of service industries have declined,resulting in the deterioration of the state of water resource flow assets.As the audit method is based on the standard accounts,the audit results can be reviewed,publicized and used for reference.It is of theoretical and practical significance to the implementation of departed audit system of the water resource assets in China.

关 键 词：核算账户 资源资产离任审计 存量资产审计 流量资产审计 

分 类 号：F239.47[经济管理—会计学]