摘要
能否与问责有效衔接是领导干部自然资源资产审计在“功能显效”阶段关注的重点问题,但却遭遇三大阻滞因素:理念定位层面价值认同有限、实施推进层面系统思维欠缺以及具体操作层面行动指引不足。解决问题的三重路径包括:引导各级领导干部深刻认识到自然资源资产审计与问责的有效衔接事关维护国家生态安全、事关加强基层腐败治理、事关构建国际话语平台;运用系统思维加强自然资源资产审计与问责衔接机制的制度贯通;优化自然资源资产审计与问责衔接机制的技术细节。
Whether the natural resource assets audit of leading cadres can effectively link up with accountabili ty is focused issue at the stage of“functional effectiveness”,but it has encountered three major obstacles:limit ed value identification in concept positioning,lack of systematic thinking in implementation and insufficient ac tion guidance in the specific operation.The three paths to solve the problems:guiding leaders at all levels to un derstand that the effective connection between natural resource assets audit and accountability relate to main taining national ecological security,strengthening grass-roots corruption governance,building international dis course platform;guiding the cohesive mechanism between natural resource audit and accountability to enrich useing systematic thinking to strengthen the system connection;optimizing the technical details in the cohesive mechanism of natural resources assets audit and accountability.
作者
程雨燕
CHENG Yuyan(Law Department,Party School of the Guangdong Provincial Committee of CPC,Guangzhou 510053,China)
出处
《治理现代化研究》
2023年第6期85-93,共9页
Governance Modernization Studies
基金
国家社会科学基金项目“中国纪检监察派驻机构的职能定位与运行机制研究”(18BZZ012)。
关键词
自然资源资产审计
审计与问责
衔接机制
生态文明制度体系
natural resources assets audit
audit and accountability
cohesive mechanism
institutional frame work for promoting ecological progress