自然资源的确权登记与资产离任审计关联探讨

Discussion on Correlation between Right Confirmation Registration of Natural Resources and off-office Asset Auditing

自然资源资产管理中一项重要工作是开展领导干部自然资源资产离任审计。鉴于该项工作复杂、涉及面广、难点多,为提升质量和效率,采取科学、有效的技术方法获取基础资料,是做好审计工作的关键环节。为进一步全面加强我国生态文明建设,近年来各地陆续开展自然资源统一确权登记工作。针对自然资源资产离任审计工作的现状及自然资源统一确权登记工作的作用进行了关联分析,探讨如何将统一确权登记工作成果纳入自然资源资产离任审计依据之中。

An important task in the management of natural resources assets is to audit the off-office cadres'natural resources assets.In view of its complexity,wide coverage and difficulties,the paper makes a correlation analysis of the current situation of natural resources assets of off-office auditing and the role of natural resources unified right confirmation registration,and discusses how to incorporate the results of unified ownership registration into the basis of natural resources assets for off-office auditing.