编制自然资源资产负债表与开展领导干部自然资源资产离任审计的联动效应研究

Research on the Linkage Effects between Preparing Natural Resources Balance Sheet and Performing Accountability Audit of Natural Resource Assets

编制自然资源资产负债表和开展领导干部自然资源资产离任审计,作为生态文明制度体系的重要组成部分,是有机联系的统一整体。两者相辅相成,共同推进生态文明建设。两者联动既有必要性,又有可能性。两者联动的方式包括目标联动、信息联动、资源联动、技术联动和规范联动等,两者联动产生的整体效应包括促进国土空间开发格局进一步优化、促进资源利用更加高效、促进生态环境质量总体改善、促进生态文明重大制度基本确立等。

Both as the important parts of ecological civilization system,preparing natural resources balance sheet and performing accountability audit of natural resource assets are a unified whole,which help each other to promote the construction of ecological civilization.The co-movement is necessary and feasible.The linkage methods between preparing natural resources balance sheet and performing accountability audit of natural resource assets include the interaction of goal,information,resources,technology,and standard.The whole linkage effects are that both preparing natural resources balance sheet and performing accountability audit of natural resource assets synergize to promote to achieve the goal of the construction of ecological civilization in optimizing the development of national spatial pattern,using resources more efficiently,improving the quality of overall ecological environment,establishing the fundamental systems of ecological civilization construction.