领导干部自然资源资产生态系统生产总值审计框架与实施路径  

Framework and Implementation Path of Gross Ecosystem Product Audit of Natural Resource Assets for Leading Cadres

作　　者：田淑梅 张睿 申然 TIAN Shumei;ZHANG Rui;SHEN Ran

机构地区：[1]哈尔滨商业大学,黑龙江哈尔滨150028

出　　处：《商业经济》2023年第8期152-155,共4页Business & Economy

基　　金：黑龙江省社科基金规划项目:自然资源资产离任审计促进生态文明建设的作用机制及路径(20JYE273)。

摘　　要：现如今生态环境领域出现了新的热词——GEP,国民财富综合核算体系尚不完善,GEP的出现补充了其生态效益板块的短板。基于GEP理论研究及其应用实践情况,搭建领导干部自然资源资产GEP审计理论框架,通过SWOT分析模型研究GEP审计存在的优势与劣势、机会与威胁,提出四方联动开展领导干部自然资源资产GEP审计试点、完善领导干部自然资源资产GEP审计标准和GEP评估体系、发展研究型审计模式、多途径提升GEP审计人员能力、深化数字化改革并综合使用审计方法、宣传普及GEP理论及GEP审计等实施路径,助力GEP审计的常态化开展。GEP is a new buzzword in the field of ecological environment now.The comprehensive accounting system for national wealth is not yet perfect,and the emergence of GEP supplements its shortcomings in the ecological benefits sector.Based on the theoretical research and practical application of GEP,a theoretical framework for the GEP audit of natural resource assets of leading cadres is established.The SWOT analysis model is used to study the advantages and disadvantages,opportunities and threats of GEP audit.The implementation path is proposed for assisting in the normalization of GEP audit:The four parties jointly carry out the pilot project of GEP audit of natural resources assets of leading cadres;improve the GEP audit standards and GEP evaluation system of natural resources assets of leading cadres;develop research-based audit mode;improve the ability of GEP auditors in many way;deepen digital reform and comprehensively use audit methods;Publicize and popularize GEP theory and GEP audit.

关 键 词：自然资源资产GEP审计 生态系统生产总值 GEP审计理论框架 

分 类 号：F239.47[经济管理—会计学]