自然资源审计基本逻辑:理论框架和例证分析

Basic Logic of Natural Resources Audit:Theoretical Framework and Case Analysis

由于人性自利和有限理性,承担自然资源经管责任的责任者会产生代理问题和次优问题,合称自然资源问题,因此需要建立应对自然资源问题的治理机制。自然资源审计属于这个治理机制的组成部分,主要承担自然资源问责信息保障功能,审计内容包括自然资源业务行为合规性、自然资源财务行为合规性、自然资源业务信息真实性、自然资源财务信息真实性以及自然资源管理制度健全性。上述审计内容都需转换成可实施的审计主题,主要包括自然资源业务行为、自然资源财务行为、自然资源业务信息、自然资源财务信息、自然资源业务制度、自然资源财务制度、自然资源业务信息制度和自然资源财务信息制度。

Because of human self - interest and bounded rationality, agent of natural resource management responsibility may have opportunism or sub - prime problems, which together are referred to as natural resources problem, and therefore need to establish governance mechanism to deal with this problem, including internal governance mechanism and external supervision mechanism. Natural resource audit is part of governance mechanism, there are two possible positioning： first, as part of the external supervision mechanism, deal directly with the following natural resources problem ： illegal or unreasonable of natural resources behavior, illegal or unreasonable of natural resources financial behavior, false financial information of natural resources, false non - financial information of natural resources; Second, evaluate natural resources governance mechanism ： to assess whether external supervision mechanisms is sound, to assess whether internal governance mechanism is sound. All of these audit content can be converted into actionable audit subject matter： financial information, non- financial information, system, behavior.