我国自然资源资产离任审计研究文献综述  

A Literature Review on Outsourcing Audit of Natural Resources Assets in China

作　　者：高绍福[1] 金小媛 GAO Shao-fu;JIN Xiao-yuan(Jimei University,Xiamen 361021,China)

机构地区：[1]集美大学工商管理学院,福建厦门361021

出　　处：《哈尔滨学院学报》2021年第2期47-50,共4页Journal of Harbin University

摘　　要：2013年,党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》首次提出了“自然资源资产离任审计”,立即成为我国审计领域的研究热点。文章梳理近年来自然资源资产离任审计研究文献,总结现有研究成果,其有利于明确自然资源资产离任审计政策对我国生态、经济等方面的影响,也为今后的研究与应用提供了方向。In 2013,"Decisions of the Central Committee of the Communist Party of China on Several Major Issues in Comprehensively Deepening Reform" adopted by the Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China put forward "the outgoing audit of natural resource assets" for the first time. Once the new proposition is put forward, it immediately became a research hotspot in China’s auditing field. A lot of scholars have published different views and opinions on it. Sorting out the research literature of natural resource asset outsourcing audits and summarizing existing research results are helpful to clarify the impact of natural resource asset outsourcing audit policies on China’s ecology and economy and can also provide directions for future research and application.

关 键 词：自然资源资产 离任审计 领导干部 

分 类 号：D262.3[政治法律—政治学] F239[政治法律—中共党史]