自然资源资产离任审计框架体系研究

发布时间：2018-02-02 16:40

本文关键词： 自然资源资产离任审计框架体系试点情况　出处：《山东师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国的自然资源状况与大气环境状况日益恶化,对经济社会的可持续发展以及人民健康状况造成了严重影响。为更好更快地推进生态文明建设的进程,使资源及环境问题得到有效解决,中共十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》(以下简称《决定》)首次提出“对领导干部实行自然资源资产离任审计”(以下简称“该项审计”),以强化领导干部责任为出发点,推动自然资源状况与环境问题的改善。这一全新审计一经提出,便引起了理论界和实务界的广泛关注和重视。目前,自然资源资产离任审计仍处于探索及试点阶段,诸多基本理论问题尚未形成统一结论,对于经常性的自然资源资产离任审计制度的建立也仍然缺乏理论和实践的规范与参考。自然资源资产离任审计强调应做到对领导干部的责任与绩效的双重考核,同时,不应仅以经济责任衡量领导干部的政绩,要更加重视对其在自然资源资产与生态保护方面所负责任的考核。本文对目前已有自然资源资产离任审计的相关理论研究进行梳理和探讨,在此基础上,从该项审计的目标、范围、内容、主体、客体、组织方式、方法、评价、责任界定以及结果运用等方面尝试性地提出一套专门适用于该项审计的框架体系,并对以上各方面的内容进行了详尽的说明和阐释。提出的创新内容主要包括:一是在评价方面提出实行积分制,列出了具体的积分规则和计算公式,将计算出的最终积分作为领导干部离任时政绩考核的参考内容;二是在结果运用方面,提出将审计结果与领导干部政绩考核相结合的机制,将自然资源资产的经济价值、主要利益相关者(社会公众)的满意度、改善自然资源资产和资源环境状况最有效的措施、领导干部对于自然资源资产管理的能力四个方面作为考核的评价标准,并通过图示对各个方面进行了解释说明。同时,对自然资源资产离任审计的试点现状进行了总结;分析得出目前我国实施该项审计主要存在自然资源资产信息共享不足、审计人员数量及各领域专业人员数量不足、如何提高审计评价的科学性与合理性、审计结果运用不充分等问题及困难,并针对这些问题及困难提出了相对应的具有可行性的建议:在信息共享方面可将该项审计与“互联网+”相结合、在审计人员方面可考虑逐步建立起专门适用于该项审计的专业队伍、在审计评价方面可结合PSR模型合理选取指标并将评价结果具体化、在责任界定方面可将具体化的审计结果与领导干部的政绩考核相结合。最终,本文主要希望通过构建专门适用于自然资源资产离任审计的审计框架体系,对该项审计的理论研究进行补充并为相关实践工作的有序有效开展提供参考。
[Abstract]:In recent years, the situation of natural resources and atmospheric environment in China is deteriorating day by day, which has a serious impact on the sustainable development of economy and society as well as the health status of the people. The problem of resources and environment can be solved effectively. The "decision of the CPC Central Committee on the Comprehensive deepening of several important issues" (hereinafter referred to as "the decision") adopted at the third Plenary session of the 18 CPC Central Committee (hereinafter referred to as "the decision") proposed for the first time that "auditing the departure of the natural resources assets of leading cadres" (. Hereinafter referred to as "the audit"). To strengthen the responsibility of leading cadres as a starting point to promote the improvement of natural resources and environmental problems. Once this new audit was put forward, it has aroused extensive concern and attention of the theoretical and practical circles. The exit audit of natural resources assets is still in the stage of exploration and pilot, and many basic theoretical problems have not yet reached a unified conclusion. For the establishment of the regular audit system of natural resources assets departure, there is still a lack of theoretical and practical norms and reference. The audit of natural resources assets departure emphasizes the dual assessment of the responsibility and performance of leading cadres. At the same time, the performance of leading cadres should not be measured solely on the basis of economic responsibility. It is necessary to pay more attention to the assessment of its responsibility in natural resources assets and ecological protection. From the objectives, scope, content, subject, object, organization, method, evaluation, responsibility definition and application of the results of the audit, this paper tries to put forward a set of framework system which is suitable for the audit. And the contents of the above aspects are explained and explained in detail. The innovative contents mainly include: first, the implementation of the integral system in the evaluation, listed the specific integration rules and calculation formulas. The final points will be calculated as the reference content of the performance assessment when the leading cadres leave office; Second, in the application of results, put forward the audit results and leadership cadres performance assessment of the combination of the mechanism, the economic value of natural resources assets, the main stakeholders (social public) satisfaction. The most effective measures to improve the natural resources assets and resource environment are the leading cadres' ability to manage natural resources assets as the evaluation criteria. At the same time, it summarizes the status quo of the pilot audit of natural resources assets. It is concluded that there are insufficient information sharing of natural resources assets, insufficient number of auditors and professionals in various fields, and how to improve the science and rationality of audit evaluation. The problems and difficulties in the application of the audit results are insufficient, and the corresponding feasible suggestions are put forward in view of these problems and difficulties: in the aspect of information sharing, the audit can be combined with the "Internet". In terms of auditors, we can gradually set up a professional team that is suitable for this audit. In the aspect of audit evaluation, we can reasonably select indicators in combination with PSR model and concretize the evaluation results. In the aspect of responsibility definition, the concrete audit results can be combined with the performance assessment of the leading cadres. Finally, this paper mainly hopes to build an audit framework system that is specially suitable for the audit of natural resources assets leaving office. The theoretical research of the audit is supplemented and a reference is provided for the orderly and effective development of the relevant practice.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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