领导干部自然资源资产离任审计要素研究

Research on Elements of Accountability Audit of Natural Resources Assets for Leading Carders

当前,理论界和实务界对领导干部自然资源资产离任审计内容和重点的认识存在很大差异,其原因在于人们对构成领导干部自然资源资产离任审计的基本单元即审计要素研究不够。因此,在回顾、梳理相关研究成果的基础上,厘清领导干部自然资源资产离任审计的基本含义和构成要素,从审计主体、审计客体、预期使用者、审计对象、审计标准、审计证据以及审计结果七个方面系统阐述领导干部自然资源资产离任审计要素的具体内涵。

At present,there are great differences existing in the content and the stress of the accountability audit of natural resources assets,especially in the theory and practice fields. Considering the existing research,the study about the basic elements is not sufficient. The paper makes a survey of scholars＇ related research in the field in question,and then clarifies the basic meaning and elements. At last,we makes an analysis of such seven elements as the basic content from the audit subject,audit responsibility,intended users,audit object,audit standards,audit evidence and audit results on accountability audit of natural resources assets in order to better guide audit practice.