资源环境审计:审计机关促进生态文明的重要途径

发布时间：2018-04-11 16:49

本文选题：资源 + 环境　；参考：《会计之友》2017年20期

【摘要】：无论从世界审计组织的宣言和准则,还是从审计机关多年的实践情况看,审计机关理应而且能够成为促进生态文明和可持续发展的重要力量。资源环境审计是审计机关从资源和环境角度开展的审计工作的总称。近年来,审计机关积极推进资源环境审计工作,抓住"资源开发、污染防治、生态修复、项目推进、责任落实"等重点,加强了对土地资源、矿产资源、水污染防治、节能减排、环保专项资金等方面的审计监督。审计机关从2015年开始试点领导干部自然资源资产离任审计,围绕领导干部自然资源资产离任审计"审什么、怎么审、怎么评价定责"进行了探索,初步摸索了经验,同时遇到了一些挑战和问题。加强和改进审计机关资源环境审计工作,需要提升审计理念,创新审计组织方式,加强审计结果运用和提高审计人员的能力。
[Abstract]:No matter from the world audit organization of the declaration and the guidelines, or from the practice of audit institutions for many years, the audit organs should and could become an important force in promoting ecological civilization and sustainable development. Environmental audit is a general term for the auditing organ from resources and environment to carry out the audit work angle. In recent years, the audit authorities to actively promote the resources and environment the audit work, seize the "resource development, pollution control, ecological restoration, project promotion, the responsibility to implement the" focus on strengthening of the land resources, mineral resources, water pollution control, energy conservation, environmental protection and other aspects of the audit supervision of special funds. Audit institutions began to pilot the natural resource assets outgoing audit of leading cadres from around 2015, natural resource assets outgoing audit of leading cadres "examine what, how the trial, how the evaluation will be responsible to explore, a preliminary exploration of the experience, also encountered some challenges To enhance and improve audit institutions' resources and environment audit work, we need to enhance auditing concept, innovate audit organization mode, strengthen audit results application and improve auditors' capabilities.

【作者单位】：审计署审计科研所;中国审计学会;
【分类号】：F239.22

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