自然资源资产离任审计研究

Research on the Departure Audit of Natural Resource Assets

我国生态环境问题严重阻碍了我国经济良好发展。十八大提出将生态文明建设上升到国家战略层次方针,自然资源资源资产离任审计在十八届三中全会被郑重提出。自然资源资产离任审计作为经济责任审计与环境审计结合的新领域,其产生与生态问题频发关联较大。本文中笔者以某自然资源资产离任审计引线,分析审计中所存在阻碍生态文明建设相关问题。从信息机制构建,人才队伍建设,评价指标体系完善等角度入手提出相应建议。

The occurrence of eco-environmental problems in our country has seriously hampered the sound development of our economy. The 18th CPC National Congress proposed that the construction of ecological civilization should be promoted to the national strategic level and be followed by the Third Plenary Session of the 18th CPC Central Committee Implementation of the new audit mode of natural resources assets leaving audit. As a new area arising from the combination of environmental auditing and economic auditing, natural resources assets leaving auditing have a lot to do with the frequent occurrence of ecological problems. In this paper, the author takes a natural resources assets accountability audit pilot project, analyzes the audit project exists to hinder the construction of ecological civilization related issues. Based on this, we put forward some suggestions from the angle of information mechanism construction, talent team construction and evaluation index system.