“三位一体”的领导干部自然资源资产离任审计模式研究

Research on the auditing mode of leaving office of natural resources assets of leading cadres in the "trinity"

十九大强调,必须树立和践行绿水青山就是金山银山的理念,坚持节约资源和保护环境的基本国策,像对待生命一样对待生态环境。领导干部自然资源资产离任审计是顺应时代发展而提出的。本文着重研究的是在明确领导干部自然资源资产离任审计对象情况下,探索构建政府、注册会计师、行业专家"三位一体"的领导干部自然资源资产离任审计模式。

The 19th national congress of the communist party of China stressed that the concept of"green water and green mountains"should be established and practiced,and the basic state policy of saving resources and protecting the environment should be adhered to,and the ecological environment should be treated as if it were life.The outgoing audit of natural resources assets of leading cadres is put forward according to the development of The Times.This paper focuses on exploring the establishment of the"trinity"mode of the outgoing audit of natural resource assets of leading cadres under the condition of defining the outgoing audit object of leading cadres'natural resource assets.