领导干部自然资源资产离任审计常态化机制构建:困境与突破

Establishment of a Regularized Mechanism for Auditing Outgoing Officials'Natural Resource Asset Management:Dilemmas and Breakthroughs

领导干部自然资源资产离任审计常态化机制的构建,不仅是对经济社会发展需要的必然回应,而且是深入推进新时代党的建设的根本要求,同时也是领导干部离任审计工作的改革创新。在相关机制的构建过程中,存在着客观上信息系统不健全、主观上价值认知有局限、主体上人力资源壁垒需打破、客体上跟踪追责不紧密等现实困境。为了切实构建领导干部自然资源资产离任审计常态化机制,需要通过数智赋能创建共享信息数据库,建立科学的自然资源资产负债表,加强领导干部自然资源资产离任审计队伍建设,发挥领导干部自然资源资产离任审计结果的激励与约束作用。

The construction of a regularized mechanism for auditing outgoing officials'natural resources asset management is not only an inevitable response to the needs of economic and social development,but also a fundamental requirement for Party building in the new era,as well as a reform and innovation of the audit for outgoing officials.In the process of constructing the relevant mechanisms,there are such practical dilemmas as unsound information system,limited value cognition,human resources barriers to be broken,and the disconnected tracking and accountability.In order to build a regularized mechanism for auditing outgoing officials'natural resources asset management,it is necessary to create a shared information database empowered by digital intelligence,establish a scientific balance sheet of natural resources,strengthen the construction of the team for auditing outgoing officials'natural resources asset management,and give full play to the incentives and constraints of the results of auditing.