资源型城市转型期资金筹集与使用审计研究

Study on Fund Collection and Application Auditing during Resource Type City Transformation Period

资源型城市的发展往往过度依赖于自然资源的开采,具有产业结构单一、人力资本薄弱和城市功能不健全等特点。其经济发展缺乏可持续性,一旦自然资源开始枯竭,许多企业将面临破产,大量员工将面临失业。转型是资源型城市实现可持续发展的必然选择,为此需要筹集大量的资金。资源型城市为其转型筹集资金的方式众多,投资主体多元化。各投资主体、资源型城市自身以及广大社会公众都具有了解资金投向和资金投放效果的需求。为此,需要加强转型期的资金使用审计工作,合理确定审计目的,选择恰当的审计机构,并积极配合资金使用审计工作。

The development of the resource type city always was over dependent on the mining of the natural resources and had a single industrial structure, weak human capital, imperfect city function and other features. The economic development of the city was short of sustainability. Once the natural resources of the city were exhausted, many enterprises would be faced to a bankrupt and a large number of the staff would be faced to be unemployed. Transformation would be a necessary selection of the resource type city to realize the sustainable development and thus great funds should be collected. There were many fund collection methods for the transformation of the resource type city and the investment subjects would be diversified. Each investment subject, the resource type city itself and the broad social public would have the requirements to know the fund investment orientation and fund investment effect. Therefore the fund application auditing work during the transformation period should be enhanced, the auditing objective should be rationally determined, a proper auditing organization should be selected and the fund application auditing work should be actively assisted.