领导干部自然资源资产离任审计实现路径研究——以A市水资源为例

发布时间：2018-06-26 23:02

本文选题：领导干部 + 自然资源资产　；参考：《审计研究》2017年01期

【摘要】：本文基于A市领导干部自然资源资产离任审计试点工作,通过对水资源资产负债表编制、领导干部关于水资源开发利用保护决策部署情况、水资源保护重点项目等方面的审计实践,探讨了审计中存在的自然资源资产负债表编制基础数据不全面,难以反映水资源容量、水环境容量和水质变化,难以和领导干部履职情况关联,对水资源保护欠缺与其他自然资源资产保护的协调等方面问题,提出了摸清底数、先编制实物量表再编制价值量表,完善领导干部自然资源资产开发利用保护情况评价体系,利用信息化手段区分领导干部协调不同自然资源发展情况,从水环境开发利用保护重点工程项目跟踪资金使用绩效和职责履行情况等实现路径,以期对后续审计开展有所裨益。
[Abstract]:Based on the pilot work of the natural resource assets separation audit of the leading cadres of the city of A, this paper discusses the basic data of the natural resource balance sheet in the audit, through the compilation of the balance sheet of water resources, the decision-making of the protection of water resources development and utilization, the key projects of water resources protection and so on. It is difficult to reflect the capacity of water resources, the capacity of water environment and the change of water quality, and it is difficult to relate to the performance of the leading cadres. It also puts forward a clear bottom number for the problems of the lack of water resources protection and the coordination of other natural resources assets protection, and first compiling the physical scale to compile the value scale and perfecting the development of the natural resource assets of the leading cadres. Using the protection evaluation system and using the information means to distinguish the development of different natural resources by leading cadres, from the water environment development and utilization of protection key projects to track funds use performance and responsibility performance, in order to benefit the follow-up audit.
【基金】：2016年中国审计学会与审计署上海特派办理论研究会合作课题“领导干部自然资源资产离任审计研究”的阶段性成果
【分类号】：F239.47

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