新时代资源环境审计回顾与展望

Environmental Auditing in the New Era:Retrospect and Prospect

党的十八大以来,以习近平同志为核心的党中央高度重视生态文明建设,将其摆在全局工作的突出位置,资源环境审计也迎来高速发展的机遇期。本文回顾了我国资源环境审计的发展历程,分析了新时代资源环境审计发展的背景,提出新时代资源环境审计具有政治属性强、法制化程度高、审计系统性强等特点。研究表明,新时代资源环境审计在建立和发展完善领导干部自然资源资产离任审计制度、系统服务国家生态文明、引领亚洲资源环境审计三个方面取得了巨大的进步。本文总结了近年来资源环境审计工作高速发展的一般性经验,并以此为逻辑起点对资源环境审计未来发展作出展望。

Since the 18th National Congress of the CPC,the CPC Central Committee with Comrade Xi Jinping at the core has attached great importance to enhance ecological conservation and placed it in a prominent position in the overall work.Environmental auditing has also ushered in a period of rapid development.After reviewing the development of environmental audit in China and analyzing its background in the new era,this paper points out that environmental auditing in the new era features strong political traits with a sound legal footing and highly systematic.Researches show that environmental auditing in the new era has made fruitful contributions in three aspects,namely,establishing and improving the tenure-based natural resources accountability audit,systematically serving the China’s ecological conservation,and leading environmental auditing in Asia.On this basis,this paper summarizes the general experience of the rapid development of environmental auditing in recent years,and offers a prospect of the future development of environmental auditing.