自然资源资产离任审计的现状与发展——基于SWOT模型的分析

The Status Quo and Development of the Departure Audit of Natural Resource Assets——Based on SWOT Model Analysis

自然资源资产离任审计在中共党的十八届三中全会被正式提出。在建设"美丽中国"的道路上,自然资源资产离任审计备受关注。本文结合管理科学方法——SWOT态势分析法对自然资源资产离任审计现有的优势、劣势、机遇和挑战进行现状分析,提出相关建议。本文创新了对审计现状的分析方式,丰富了现有文献。

The audit of the departure of natural resources assets was formally proposed at the Third Plenary Session of the 18th CPC Central Committee.On the road of building“beautiful China”,the audit of natural resource assets has received much attention.This paper combines the management science method-SWOT situation analysis method to analyze the current advantages,disadvantages,opportunities and challenges of the natural resource assets leaving audit,and put forward relevant suggestions.This paper innovates the analysis of the status quo of the audit and enriches the existing literature.