自然资源资产离任审计研究现状与评述
发布时间：2018-12-30 14:13
【摘要】：2014年至今,关于自然资源资产离任审计的研究成果逐年增多,高等院校和政府审计机关对该领域的研究热情逐年高涨。现有文献对自然资源资产离任审计基本理论和综合的讨论内容较丰富,涉及面较广,而对具体的审计技术方法、审计结果应用及责任追究机制探讨不足。现有文献研究方法较单一,基本为规范研究。后续需进一步加强该领域理论研究的深度,强化实质性学科融合研究,进一步增强理论与实践的联系,更多地进行案例研究和实证分析。
[Abstract]:From 2014 to now, the research results on the outgoing audit of natural resources assets have increased year by year, and the enthusiasm of universities and government audit institutions in this field has been rising year by year. The basic theory and comprehensive discussion of the outgoing audit of natural resources assets in the existing literature is rich in contents and covers a wide range of aspects, but the specific audit technology methods, audit results application and accountability mechanism are not discussed. The existing literature research method is relatively single, basically is the norm research. It is necessary to further strengthen the depth of theoretical research in this field, strengthen the fusion of substantive disciplines, further strengthen the relationship between theory and practice, and carry out more case studies and empirical analysis.
【作者单位】： 湖南财政经济学院会计学院;湖南大学工商管理学院;
【基金】：国家社会科学基金重点项目“基于产权配置与交易的环境审计问题研究”(项目编号:11AZD030)
【分类号】：F239.4
[Abstract]:From 2014 to now, the research results on the outgoing audit of natural resources assets have increased year by year, and the enthusiasm of universities and government audit institutions in this field has been rising year by year. The basic theory and comprehensive discussion of the outgoing audit of natural resources assets in the existing literature is rich in contents and covers a wide range of aspects, but the specific audit technology methods, audit results application and accountability mechanism are not discussed. The existing literature research method is relatively single, basically is the norm research. It is necessary to further strengthen the depth of theoretical research in this field, strengthen the fusion of substantive disciplines, further strengthen the relationship between theory and practice, and carry out more case studies and empirical analysis.
【作者单位】： 湖南财政经济学院会计学院;湖南大学工商管理学院;
【基金】：国家社会科学基金重点项目“基于产权配置与交易的环境审计问题研究”(项目编号:11AZD030)
【分类号】：F239.4
【参考文献】
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