领导干部自然资源资产离任审计研究——基于江苏省的实践

发布时间：2018-04-28 12:57

本文选题：领导干部 + 自然资源资产　；参考：《会计之友》2017年20期

【摘要】：在介绍江苏省领导干部自然资源资产离任审计试点工作推进情况的基础上,对其审计试点中好的做法与经验进行了归纳总结。重点分析了审计试点中存在的主要问题,如资产管理体制不顺畅,资产价值难评估;审计所需信息系统性差,数据资源共享度低;审计领域新且经验少,审计力量弱而取证难;审计评价体系不健全,责任追究机制不到位等。基于此,建议领导干部自然资源资产离任审计要以生态文明建设为主线,因地制宜,聚焦重点,不断加强组织领导、审计评价、责任追究三大机制建设,重点突破管理、信息、技术、人才四大瓶颈。而这需要健全资产管理制度,完善审计法规依据;审计目标应因地制宜,审计内容要聚焦重点;创建大数据联网平台,发挥大数据技术优势;改进审计方式方法,强化审计团队建设;完善审计评价指标体系,客观确定相关责任;推广好的组织领导机制,加大离任审计追责力度等。
[Abstract]:On the basis of introducing the progress of the pilot audit of natural resources assets of leading cadres in Jiangsu Province, this paper summarizes the good practices and experiences in the audit pilot projects. The main problems in the audit pilot are analyzed, such as the unsmooth system of asset management, the difficulty in evaluating the value of assets, the poor information system and the low degree of data resource sharing, the new and less experience in the audit field, the weak audit power and the difficulty in obtaining evidence. Audit evaluation system is not perfect, accountability mechanism is not in place. Based on this, it is suggested that the outgoing audit of natural resources assets of leading cadres should take the construction of ecological civilization as the main line, adapt measures to local conditions, focus on key points, constantly strengthen organizational leadership, audit evaluation, and accountability for the construction of three mechanisms, focus on breakthrough management and information. Technology, talent four bottlenecks. This needs to perfect the asset management system and perfect the audit laws and regulations; the audit objectives should be tailored to local conditions, and the audit content should focus on the focal points; big data's networking platform should be established to give play to the technological advantages of big data; and the audit methods and methods should be improved. Strengthen the construction of audit team; improve the audit evaluation index system, objectively determine the relevant responsibilities; promote a good organizational leadership mechanism, and increase the accountability of outgoing audit, etc.
【作者单位】：南京航空航天大学经济与管理学院;宿迁学院商学院;宿迁市审计局;
【基金】：2016年度江苏省第五期“333工程”科研资助项目“创新驱动发展导向下农业自然资源资产离任审计研究”(BRA2016261) 2016年江苏省社科应用研究精品工程课题“领导干部自然资源资产离任审计研究——基于江苏省离任审计实践的调研”(16SYB-016) 江苏高校“青蓝工程”资助项目
【分类号】：F239.47

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