自然资源资产离任审计评价指标体系研究——基于十九大报告视角

Research on the Evaluation Index System of Improving Outgoing Audit of Natural Resources Assets: Based on the Perspective of Report of the 19th National Congress of the Communist Party of China

为了有效开展自然资源资产离任审计工作,制定一套科学完整的自然资源资产离任审计评价指标体系显得尤为重要。根据目前自然资源资产离任审计评价指标体系存在的不足和十九大报告内容,在评价指标体系中增加了关于绿色发展情况和生态环境监管情况的指标,以期促使领导干部有效地履行受托责任,为十九大以后的自然资源资产离任审计工作提供一个比较全面的评价体系。

In order to effectively carry out the work of leaving the auditing of natural resources assets,it is particularly important to formulate a set of scientific and complete evaluation index system of leaving assets of natural resources assets. Aiming at the existing problems in current natural resources assets leaving audit evaluation index system and following the policy of the Report of the 19 th Chinese Communist Party Congress,in this paper,the green development and environmental monitoring indicators are added in the evaluation index system,in order to promote the leading cadres to effectively fulfill the fiduciary duties to provide a comprehensive evaluation system for the audit of the resignation of natural resources assets after the 19 th Chinese Communist Party Congress.