自然资源资产审计助力乡村振兴的机制和路径研究

Study on the mechanism and path of natural resource asset audit for rural revitalization

自然资源资产审计是我国治理监督体系的重要组成部分,而乡村振兴战略涉及的农村人居生态环境治理、生态专项资金管理均是自然资源资产审计的重点,因此以审计助力乡村振兴战略有重要意义。通过分析X县自然资源资产审计案例,剖析了审计过程中有关乡村振兴的重点内容,以审计发现的问题为切入点,探讨了自然资源资产审计助力乡村振兴战略的机制和路径。

Natural resource asset audit is an important part of China’s governance and supervision system.The rural residential ecological environment management and ecological special fund management involved in the rural revitalization strategy are the key points of the audit of natural resource assets.Therefore,it is of great significance to assist the rural revitalization strategy with audit.By analyzing the audit case of natural resource assets in X county,the paper analyzes the key contents of rural revitalization in the audit process.Starting from the problems found in audit,this paper discusses the mechanism and path of rural revitalization strategy assisted by natural resource assets audit.