乡镇领导干部土地资源资产离任审计探索与实践--以北京某乡镇领导干部离任审计为例

Exploration and Practice on Land Resources and Assets Accountability Audit of Township Leaders——Based on an accountability audit of a township leader in beijing

为推动领导干部切实履行土地资源管理和环境保护职责,建立自然资源资产保护责任追究制,领导干部自然资源资产离任审计工作在全国逐步推进。在多类自然资源中,土地资源是重要的战略资源和生产资料,开展土地资源资产离任审计对于促进土地资源管理,加强环境保护意义重大。但在目前的审计试点阶段,我国土地资源资产负债表编制尚未完成,具体审计准则和指南尚未出台,审计责任难以界定,审计评价标准缺失,这些问题亟待解决。为此,文章根据乡镇领导干部土地管理特点,选取北京市某乡镇领导干部为审计对象,研究其土地资源资产离任审计的重点内容,探索责任界定及评价标准,并通过案例进行审计实践,以为开展自然资源资产离任审计提供参考。

In order to urge leading officials to perform their duties of natural resource management and environmental protection and enhance accountability of land resources protection, land resources and assets accountability audits of leading leaders have been carried out step by step in China. Since among all kinds of natural resources, land resource is one of the most important strategic resources and means of production, the implementation of land resources and assets accountability audits of leading leaders is of great significance in promoting land resource management and strengthening protection of cultivated land and environment. However, this kind of audit is still in the pilot phase in our country, the balance sheet of land resources has not been completed, and the specific audit standards and guidance have not been developed. So it is difficult to define responsibilities, and evaluation criteria for audit are not in place, which are important issues that must be solved as soon as possible. Based on the characteristics of land management of township leading officials, the paper selects a township leader in Beijing as audit object, studies on the key points, responsibility definition methods and evaluation index system of land resources and assets accountability audit of leaders, and then applies them to practice, which could provide references for the improvement on land resources and assets accountability audit of leading leaders.