论产权保护导向的自然资源资产离任审计  

Auditing of Natural Resources Assets before the Leading Cadres Leave Their Post Based on the Protection of Property Rights

作　　者：陈波[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《审计与经济研究》2015年第5期15-23,共9页Journal of Audit & Economics

基　　金：国家社会科学基金重大项目(11&ZD044);国家社会科学基金(09CJY017);国家自然科学基金(71262013);中央高校基本科研业务费项目(3154131101)

摘　　要：通过讨论产权保护导向下的自然资源资产离任审计,发现自然资源资产离任审计在经济责任界定方面需要重视对于领导干部资产管理职责履行情况的评价,解决好产权界定的外部性因素所造成的经济责任难以区分的问题;在审计内容上应以财政财务审计和合规性审计为基础,以绩效审计作为重点和发展方向;在审计方法上应解决好自然资源资产绩效评价指标体系的设计问题。相关部门应加快编制自然资源资产负债表,选择生态环境恶化地区作为试点突破口,制定操作性指南,强化绩效审计,对自然资源资产离任审计进行改进和完善。The auditing of natural resources assets before the leading cadres leave their posts ( hereinafter ANRA) is an inte-gral part of the property rights institutions for natural resources. The objective of ANRA is to protect the legitimate property rights of the owners, to facilitate the leading cadres to perform their duties, and to promote sustainable development. In the implementation of ANRA, the evaluation of asset management responsibilities of leading cadres should be emphasized, and the problems of defining economic accountability due to externalities should be solved. When designing the contents of ANRA, fi-nancial audit and compliance audit should be the foundation, but performance audit should be the emphasis and represent the trend of development. As to the auditing methods, the design of performance evaluation systems must be stressed. Nowadays, quite a few provinces have started a series of pilot programs of ANRA, and the CNAO should summarize the relevant experi-ences. Also CNAO should promote the study of preparation of natural resources balance sheet, choose the environment deterio-rating regions as the breakthroughs for the implementation of ANRA in order to set up practice guidelines and strengthen the performance audits.

关 键 词：自然资源资产离任审计 产权保护 政府审计 绩效审计 国家审计 经济责任审计 资源环境审计 

分 类 号：F239.44[经济管理—会计学]