基于生态环境保护的自然资源资产离任审计研究

发布时间：2018-07-15 23:01

【摘要】：改革开放以来,我国长期坚持以经济发展为中心,地方政府过度重视寻求GDP的持续增长,经济发展虽然取得了巨大的成果。但是,大部分领导干部只顾眼前政绩,盲目地发展经济,缺乏可持续发展的大局观,牺牲的自然资源却是不可再生的。领导干部敢于忽视环境现状,主要原因是处罚成本较低,领导干部离任后,对于环境破坏的责任,无人追究,也无据可依。党中央做出了“探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计,建立生态环境损害责任终身追究制”的重大战略部署。开展领导干部自然资源资产离任审计,是对中国特色社会主义审计制度的重大创新,同时也是审计署牵头推进深化改革的首要任务。近年来,我国理论界对自然资源资产离任审计理论的研究取得了包括自然资源资产离任审计的概念、目标、范围、内容以及评价方法、评价指标等一系列具有较高参考价值的研究成果。由于制度不健全、公众参与意识不强、自然资源管理水平不高、评价指标不完善和审计人才资源匮乏等内外因素的影响,当前我国的自然资源资产离任审计工作还面临诸多问题。本论文研究得出自然资源资产离任审计中存在着自然资源资产信息管理系统建设滞后,基础薄弱,数据采集困难,自然资源资产考评体系没有完全纳入领导干部绩效考核范围和自然资源资产离任审计人才匮乏等问题。针对这些问题,笔者提出了完善体制机制、提高自然资源资产离任审计公众参与度、改善和提高自然资源资产管理水平和加强审计机关自然资源资产离任审计人力资源储备整合等方面的建议。
[Abstract]:Since the reform and opening up, our country has long insisted on taking the economic development as the center, and the local government has paid too much attention to the sustained growth of GDP, although the economic development has made great achievements. However, most of the leading cadres only pay attention to the current achievements, blindly develop the economy, lack of sustainable development of overall vision, but sacrifice of natural resources is non-renewable. Leading cadres dare to ignore the environmental status quo, the main reason is that the cost of punishment is low. After the leading cadres leave office, no one can investigate the responsibility for environmental damage, and there is no basis to follow. The CPC Central Committee has made the great strategic plan of "exploring and compiling the balance sheet of natural resources, carrying out auditing of leading cadres' natural resources assets leaving office and establishing the system of lifelong investigation of liability for ecological environment damage". To carry out the auditing of natural resources assets of leading cadres is a major innovation in the auditing system of socialism with Chinese characteristics, and it is also the primary task for the Audit Office to take the lead in deepening the reform. In recent years, the research on the theory of outgoing audit of natural resources assets in our country has obtained the concept, goal, scope, content and evaluation method of the audit of natural resources assets leaving office. Evaluation index and a series of research results with high reference value. Because the system is not perfect, the public participation consciousness is not strong, the natural resources management level is not high, the evaluation index is not perfect and the audit talent resources are scarce and so on. At present, the auditing of natural resources assets in our country also faces many problems. In this paper, we draw the conclusion that the construction of information management system of natural resources assets is lagging behind, the foundation is weak, and the data collection is difficult. The evaluation system of natural resources assets has not fully included the performance appraisal scope of leading cadres and the shortage of audit personnel for leaving natural resources assets. In view of these problems, the author puts forward to improve the institutional mechanism and enhance the public participation in the outgoing audit of natural resources assets. Suggestions on improving and improving the management level of natural resources assets and strengthening the integration of auditing institutions' natural resources assets leaving the audit of human resources reserves.
【学位授予单位】：河南工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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