领导干部自然资源资产离任审计探究

An Exploration on Accountability Audit of Natural Resource Asset

目前,我国对领导干部实行自然资源资产离任审计尚处于试点探索阶段。根据文献资料的查阅以及到福建省审计厅等部门实地调研走访,发现当前审计工作存在自然资源资产难以实现价值量化、领导干部责任范围难以界定等问题。为了确保审计工作得以有效开展,提出构建领导干部自然资源资产离任审计的评价指标体系、编制自然资源资产核算变化表、建立领导干部自然资源环境台账等措施,以期为领导干部自然资源资产离任审计工作的开展提供借鉴。

At present, accountability audit of natural resource asset is still at the stage of exploration. Based on literature review and research in audit department, this paper proposes that natural resource asset is difficult to quantify the value and the leader＇s responsibility is difficult to define and so on. In order to ensure the audit work be carried out effectively, this paper puts forward to build the accountability audit system of natural resource asset, compile a list of natural resource asset change, establish leader＇s natural resource and environment parameter.