领导干部自然资源资产离任审计的部门协调机制构建

Construction of departmental coordination mechanism for auditing the outgoing leading officials’ management of natural resources assets

领导干部自然资源资产离任审计是审计监督的重要组成部分,生态环境保护审计和自然资源资产审计是领导干部自然资源资产离任审计的两个重要方面,自然资源资产负债表编制是其重点。通过对现有领导干部自然资源资产离任审计存在的困境进行系统的梳理后发现,现有的审计体制面临有效数据获取难、审计人员的专业性不足、不同部门和不同地区的数据间难以有效支撑等困境,提出通过构建审计部门与自然资源资产部门、生态环境保护部门、纪检监察部门、组织人事部门的协调机制来破解领导干部自然资源资产离任审计困境、提升审计绩效的应对路径。

Auditing the outgoing leading officials’management of natural resources assets is an important part of audit supervision.Ecological environmental protection audit and natural resources assets audit are two important aspects,and the focus is to compile the balance sheet of natural resources assets.Through a systematic review of the existing difficulties in auditing the outgoing leading officials’management of natural resources assets,the article finds that the existing audit system is faced with the difficulty of obtaining effective data,the lack of professionalism of auditors,and the lack of effective support for the data of different departments and areas,and puts forward the approach to the construction of the coordination mechanism among the audit department,the natural resources assets department,the ecological environmental protection department,the disciplinary inspection and supervisory authorities and the organization and personnel department to break the dilemma of auditing the outgoing leading officials’management of natural resources assets and improve the audit performance.