基于PSR模型的自然资源资产离任审计研究

发布时间：2018-04-05 23:21

本文选题：自然资源　切入点：离任审计　出处：《会计研究》2016年07期

【摘要】：自然资源资产离任审计是体现尊重自然、顺应自然、保护自然之生态文明理念的重要制度创新,目前亟需加强理论研究对实践工作的指导。本文从马克思主义经济学的产权理论出发,基于压力(P)—状态(S)—响应(R)模型,以自然资源开发压力削减、自然资源资产状态改善、自然资源管理响应落实之间的有机联系为基础,构建了自然资源资产离任审计的理论结构,在此基础上,分析了自然资源资产离任审计的目标、对象、内容、方法和模式。最后,根据PSR模型,设计了自然资源资产离任审计的评价指标体系。本文为加强我国生态文明建设和促进审计监督在资源管理中的应用提供了决策参考。
[Abstract]:The natural resource assets outgoing audit is a manifestation of respect for nature, comply with nature, an important institutional innovation to protect the ecological civilization concept of nature, the urgent need to strengthen the theoretical research to guide the practical work. This article from the property rights theory of Marx economics, based on the pressure state (P) - (S) - response (R) model in nature resource development pressure reduction, state natural resource assets and improve the management of natural resources in response to the implementation of contact between the organic base, construct a theoretical structure of natural resource assets outgoing audit, based on the analysis of natural resource assets outgoing audit target, object, content, methods and models. Finally, according to the PSR model, design the natural resource assets outgoing audit evaluation index system in this paper. In order to strengthen the construction of ecological civilization in China and promote the audit supervision in resource management should be used to provide a decision-making reference.

【作者单位】：南京审计大学国际审计学院;
【基金】：国家社会科学基金项目(11BGL062);国家社会科学基金后期资助项目(15FJY011) 江苏省高校优势学科(PAPD) 江苏省“青蓝工程”项目的资助
【分类号】：F239.44

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