地方领导干部自然资源离任审计的研究

Research on the Local Leading Cadres'Off-Office Auditing of Natural Resources

近年来,经济的高速发展过程中出现了高消耗、高污染问题。只有明确领导干部的责任,对其离任时进行审计,才能更好地明确责任,对其行为进行监督。但是国内目前还没有形成一套统一完整的理论体系,这严重制约了各个地区离任审计工作的有效进行。论文对地方领导干部自然资源离任审计的相关理论进行了梳理,对自然资源资产审计的各种审计要素作出相应界定,并提出相应的政策建议。

In recent years,problems of high consumption and high pollution have appeared in the process of rapid economic development.Only by clarifying the responsibilities of leading cadres and auditing them when they leave office can we better clarify the responsibilities and supervise their behaviors.However,a set of unified and complete theoretical system has not been formed in China,which seriously restricts the effective conduct of off-office auditing work in various regions.This paper sorts out the relevant theories of the local leading cadres'off-office auditing of natural resources,defines the various audit elements of the audit of natural resources assets,and puts forward the corresponding policy suggestions.