领导干部草原资源资产离任审计内容研究——基于内蒙古自治区审计实践

发布时间：2018-05-08 08:15

本文选题：离任审计 + 草原资源资产　；参考：《审计研究》2017年02期

【摘要】：结合内蒙古自治区领导干部自然资源资产离任审计试点实践,本文研究了领导干部草原资源资产离任审计的内涵、目标和范围,重点分析了审计的内容和方法,并总结了审计评价依据、标准和定责依据,通过对领导干部任职前后草原资源资产基本状况、草原生态变化、草畜平衡制度实施效果、基本草原划定情况、草原保护与监督检查情况等指标的对比分析,多维度、多视角评价领导干部履职情况,客观、公允地界定领导干部的责任。同时,根据该项审计开展的现状,分析了需要进一步研究的问题。
[Abstract]:Based on the pilot audit practice of natural resources assets of leading cadres in Inner Mongolia Autonomous region, this paper studies the connotation, objectives and scope of the audit of leading cadres' natural resources assets, and analyzes the contents and methods of the audit. And summarized the audit evaluation basis, standards and accountability basis, through the leading cadres before and after the basic status of grassland resources and assets, grassland ecological changes, grass and livestock balance system implementation results, basic grassland demarcation, The comparative analysis of grassland protection and supervision and inspection, multi-dimensional, multi-perspective evaluation of the performance of leading cadres, objective, fair definition of the responsibility of leading cadres. At the same time, according to the current situation of the audit, the need for further research is analyzed.
【作者单位】：内蒙古农业大学经济管理学院;
【基金】：国家自然科学基金项目“草原生态补偿标准和实现途径研究”(项目批准号:71462014) 内蒙古农业大学科技项目“草原资源资产负债表审计理论与方法研究”的资助
【分类号】：F239.4

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