我国自然资源资产离任审计问责机制研究

发布时间：2018-01-28 19:23

本文关键词： 自然资源资产离任审计问责　出处：《中南林业科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：自然资源资产离任审计制度是我国经济责任审计的一个拓展和延伸,另一方面也是环境审计的重要组成部分,为强化各级领导干部对生态环境的责任、推动生态文明建设方面发挥了重要作用。我国2015年以来部分省市进行了自然资源离任审计问责的试点工作,地方的自然资源资产离任审计问责试点工作开展方式多样化,不同地区开辟了不同的自然资源资产离任审计问责内容,为后续全国推广自然资源资产离任审计问责制度提供了一定的参考标准。在各地的自然资源资产离任审计问责试点工作中,尚存在许多问题:部分审计主体与问责对象的重合;问责对象范围小,部分该问责的对象未涉及;问责内容不全面;审计问责程序的简单化;问责责任不明等。基于依法行政理论、受托环境责任理论、可持续发展理论,为了满足生态文明建设、节约型社会的建设,促进政府从以GDP为中心向以生态考量为标准转型,我国有必要建立自然资源资产离任审计问责机制,促进我国法治政府、责任政府的建构。根据我国现阶段的实践经验,必须建立多元的自然资源资产离任审计问责主体,组建以纪委监察与组织部为主的自然资源资产离任审计的问责临时委员会,以问责临时委员会为主,公民、社会媒体等参与问责的主体为辅的问责模式。明确问责对象及问责内容,在由审计、建议、决定、申辩、执行、申诉等一系列相互衔接的审计问责程序中,坚持依法问责、公平公正、终身追责的原则,认真界定责任、追究责任。
[Abstract]:The outgoing audit system of natural resources assets is an extension and extension of economic responsibility audit in China. On the other hand, it is also an important part of environmental audit, which is to strengthen the responsibility of leading cadres at all levels to the ecological environment. The construction of ecological civilization has played an important role. Since 2015, some provinces and cities of China have carried out the pilot work of auditing accountability for the departure of natural resources. The pilot work of local natural resource assets outgoing audit accountability is diversified, and different regions have opened up different audit accountability content of natural resources assets outgoing audit. For the follow-up of the national promotion of natural resources assets audit accountability system to provide a certain reference standard. In the local natural resources assets audit accountability pilot work. There are still many problems: the overlap of some audit subjects and accountability objects; The scope of the accountability object is small, some of the accountability objects are not involved; The content of accountability is not comprehensive; Simplification of audit accountability procedures; Based on the theory of administration by law, the theory of entrusted environmental responsibility, the theory of sustainable development, in order to meet the construction of ecological civilization, the construction of a conservation-oriented society. In order to promote the transition of government from GDP to ecological consideration, it is necessary to establish the auditing accountability mechanism of natural resources assets departure and promote the rule of law government in our country. The construction of responsible government. According to the practical experience of our country at the present stage, it is necessary to establish a pluralistic auditing accountability body of natural resources assets. To form an interim Accountability Committee for the outgoing Audit of Natural Resources assets, based on the Inspection and Organization Department of the discipline Inspection Commission, with the interim Accountability Committee as the main body and citizens. Social media and other participants in accountability supplemented by the accountability model. Clear accountability and accountability content, by audit, recommendations, decisions, defense, implementation, complaints and so on a series of interlinked audit accountability procedures. Adhere to the principle of legal accountability, fairness and justice, lifelong responsibility, seriously define responsibility, accountability.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.6;D922.27

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