自然资源资产离任审计

Outgoing audit of natural resources assets

自然资源是人类赖以生存和发展的物质基础。然而,近年来随着经济的急剧发展,当前我国的资源环境正面临着前所未有的挑战。很多地区的领导人在追求经济效益时忽略资源环境保护的重要性,加之我国自然资源"总量多、人均少、分布不均"的国情,因而造成了资源浪费以及生态破坏等严重问题。中共中央十八届三中全会《关于全面深化改革若干重大问题的决定》,首次提出"自然资源资产离任审计",反映出中央开始重视国家审计机关对自然资源的保护作用。论文在进行理论分析的基础上,采用PSR模型构建自然资源资产离任审计指标体系。

natural resources are the material basis for human survival and development.However,in recent years,with the rapid economic development,China’s resources and environment are facing unprecedented challenges.Many regional leaders ignore the importance of environmental resource protection in the pursuit of economic benefits,coupled with natural resources ＂of China’s total,less per capita,uneven distribution of the situation,resulting in a waste of resources,ecological damage and other serious problems.In the third Plenary Session of the 18 th CPC Central Committee,＂ the CPC Central Committee on deepening reform of the overall number of major issues ＂,first proposed the ＂ natural resource assets outgoing audit,reflects the central role of national audit institutions began to attach importance to the protection of natural resources.On the basis of theoretical analysis,this paper uses PSR model to construct the audit index system of natural resources assets departure audit.