摘要
党的十八届三中全会提出编制自然资源资产负债表,开展领导干部自然资源资产离任审计。上述两项工作共同成为促进生态文明建设、加强生态环境治理与保护、实现可持续发展的重要手段,两项工作关系密切,是有机联系的统一整体。本文立足于"促进生态文明建设"这一基本目标,借鉴协同学及管理协同学理论,探讨自然资源资产负债表编制与领导干部自然资源资产离任审计两项工作协同的效果、协同的形成与实现机制,同时深入剖析实践中二者协同所面临的现实障碍。在此基础上,提出两项工作协同的实现路径,即确定协同的外部保障、构建协同的作用机制、强化协同的过程管理。
The Third Plenary Session of the 18 th CPC Central Committee proposes the preparation of a balance sheet for natural resources and the off-office auditing of officials for natural resources assets.The above two tasks have become an important means to strengthen the construction of ecological civilization.The two are closely related and unified among organic relations.Based on the basic goal of"promoting the construction of ecological civilization",this paper introduces the theory of synergy,studies the formation and realization mechanism of the synergy between the two,and points out the dilemma and its causes of the synergy in practice.On this basis,we explore the realization path of the synergy between the two,namely,clarify the guarantee factors of crosssector collaboration,improve the relevant coordination mechanism,and strengthen the collaborative process management.
作者
马志娟
谢莹莹
Ma Zhijuan;Xie Yingying(School of Government Audit,Nanjing Audit University,Nanjing 211815;School of Economics and Business Administration,Chongqing University,Chongqing 400044)
出处
《中国行政管理》
CSSCI
北大核心
2020年第1期106-113,共8页
Chinese Public Administration
基金
国家社科基金“政府环境责任清单制度与绩效审计问责机制研究”(编号:16BZZ070)
江苏省“六大人才高峰”项目“绿色发展理念下自然资源资产离任审计理论、实务与案例研究”(编号:JNHB-052).
