生态文明视域下自然资源资产离任审计制度研究——以X市为例

Research on the Outgoing Audit System of Natural Resource Assets under the Perspective of Ecological Civilization—Taking X City as an Example

实行领导干部自然资源资产离任审计,是加快生态文明建设的一种政府审计制度创新。2015年以来,X市积极探索开展领导干部自然资源资产审计试点工作。随着X市领导干部自然资源资产离任审计政策的持续推进,在这过程中显现众多问题。文章主要基于X市自然资源离任审计政策存在的不足之处展开分析,指出X市在推进自然资源离任审计过程中方存在责任的界定与划分、缺乏法律依据、审计资源弱化、资产负债表样本缺少等问题,并针对这些问题提出了明确自然资源资产管理责任,创造良好的审计法制环境,加强审计能力建设,提高审计报告的简约实用性等一系列措施,完善自然资源资产离任审计制度,助力生态文明建设。

The implementation of the audit of natural resource assets of leading cadres leaving office is an innovation in the government audit system to accelerate the construction of ecological civilization. Since 2015, City X has actively explored and carried out the pilot work of auditing natural resource assets of leading cadres. With the continuous advancement of the audit policy of natural resource assets of leading cadres in City X, many problems have emerged in this process. This paper mainly analyzes the shortcomings of the natural resources leaving audit policy in City X, points out that there are problems such as the definition and division of responsibilities, lack of legal basis, weakening of audit resources, and lack of balance sheet samples in the process of promoting the audit of natural resources leaving in City X, and puts forward a series of measures such as clarifying the responsibility of natural resources asset management, creating a good legal environment for auditing, strengthening audit capacity building, and improving the simplicity and practicality of audit reports, so as to improve the audit system of natural resource assets leaving office. Contribute to the construction of ecological civilization.