领导干部自然资源资产离任审计探讨

An Exploration on Accountability Audit of Natural Resource

领导干部自然资源资产离任审计是一种特殊的经济责任审计,也是一种特殊的资源环境审计。领导干部自然资源资产离任审计的目标是强化领导干部对生态文明建设的责任,促进建立生态环境损害责任终身追究制,推动实现科学发展、可持续发展。审计内容包括审计自然资源资产的法规政策执行情况、重大决策事项、管理情况和资产负债表。审计的实施路径应以生态文明建设决策责任、执行责任、监管责任的履行为主线,以政策审计、资金审计、项目审计、法规政策制度执行审计、监管审计和报表审计为抓手。

Accountability audit of natural resoure is a special kind of accountability audit, which is also a special kind of resource and environmental audit. The objectives of accountability audit of natural resoure are to fortify the accountability of cadres to the ecological civilization construction, to facilitate the establishment of a system of life- time responsibility investigation over ecological environmental destruction, and to promote the scientific and sustain- able development. The contents of audit include process, the management, the balance sheet. The the execution of current laws and policies, major decision making implementation and promotion approaches should focus on the discharge of responsibilities, including the decision, execution and supervision responsibilities of the ecological civili- zation construction, which involves the audits of policies, funds, projects, execution of laws and policies, supervi sion as well as financial statements.