X市领导干部自然资源资产离任审计研究

发布时间：2018-04-01 10:18

本文选题：X市　切入点：自然资源资产　出处：《内蒙古大学》2017年硕士论文

【摘要】：改革开放以来,随着经济社会的快速发展,我国面临的资源约束趋紧、环境污染严重以及生态系统退化等问题也日益凸显。为保护自然资源资产,促使各级领导干部持续加大环境保护力度,更加重视本地区自然资源的有序开发和利用,2013年党的十八届三中全会明确提出,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。开展这一审计工作,不仅是对各级领导干部的"绿色体检",更是对子孙后代的高度负责,是经济新常态下国家赋予审计机关的一项重要职责。目的就是要加强生态文明建设,通过强化对领导干部的责任追究,保护我们赖以生存和发展的自然资源和生态环境。X市自开展领导干部自然资源资产离任审计以来,在各方面积累了一定的经验,但总的来说,仍处于探索阶段,面临的问题是最主要的,如对相关自然资源资产数据难以获得,还没有建立科学完备的考核评价体系、审计结果的严格运用仍存在阻碍、自然资源资产审计力量比较单薄等等。究其原因,有外部因素影响,也有审计机关自身原因,但最主要的是X市开展这一探索性工作的前提条件——自然资源资产"底数"未完全摸清,也没有编制出健全完备的自然资源资产负债表。而完善这一前提基础,需要X市党委、政府统筹协调,各委办局全部参与进来,进行细致全面的普查。针对方方面面的问题,本文提出要不断打造完善自然资源信息共享机制和平台,科学制定自然资源资产评价指标和考核体系,强化审计结果运用的保障机制,进一步整合审计机关力量等。除此之外,我们应该积极探索将领导干部自然资源资产离任审计和任中审计有效结合,避免离任审计对自然资源资产监督的时滞性。同时,要持续加强审计结果的严格运用,决不能使领导干部自然资源资产离任审计成为形式,从而进一步提高审计的威慑力,促进全市自然资源资产集约利用和生态环境安全,真正为X市生态文明建设提供重要保障。
[Abstract]:Since the reform and opening up, with the rapid development of economy and society, our country is faced with resource constraints, serious environmental pollution and ecosystem degradation and other problems have become increasingly prominent.In order to protect natural resources assets, urge leading cadres at all levels to continuously increase environmental protection and pay more attention to the orderly development and utilization of natural resources in the region, the third Plenary session of the 18th CPC Central Committee in 2013 explicitly stated thatThe leading cadres should be audited for the departure of natural resources assets, and the system of lifelong investigation of ecological environmental damage liability should be established.To carry out this audit work is not only a "green physical examination" for leading cadres at all levels, but also a high degree of responsibility for future generations, and is an important responsibility entrusted to audit institutions by the state under the new normal state of economy.The aim is to strengthen the construction of ecological civilization, to protect the natural resources and ecological environment on which we rely for survival and development by strengthening the accountability of leading cadres, and to protect the natural resources and ecological environment of our leading cadres since they left office to audit their natural resources assets.It has accumulated some experience in various fields, but in general, it is still in the stage of exploration, and the problems it faces are the most important. For example, the data of related natural resources assets are difficult to obtain, and a scientific and complete evaluation system has not yet been established.There are still obstacles in the strict application of audit results, and the audit power of natural resources assets is weak and so on.The reason is that there are external factors and audit institutions themselves, but the most important reason is that the "base number" of natural resources assets is not fully understood.Nor has there been a sound balance sheet of natural resources.To perfect this premise, the Party committee and government of X city should be coordinated and all the appointed offices should take part in a detailed and comprehensive census.Aiming at various problems, this paper puts forward that we should constantly build and perfect the information sharing mechanism and platform of natural resources, scientifically formulate the evaluation index and appraisal system of natural resources assets, and strengthen the guarantee mechanism for the application of audit results.Further integrate the strength of audit institutions, etc.In addition, we should actively explore the effective combination of the outgoing audit of natural resources assets of leading cadres and the in-service audit to avoid the delay of the supervision of natural resources assets by the outgoing audit.At the same time, in order to continuously strengthen the strict application of the audit results, we must not make the exit audit of natural resources assets of leading cadres a form, thus further enhancing the deterrent power of auditing, promoting the intensive utilization of natural resources assets and ecological environment security in the whole city.Real for X City ecological civilization construction to provide an important guarantee.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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