我国自然资源资产离任审计问题的探讨
发布时间：2019-03-31 15:32
【摘要】：改革开放初期,我国大力倡导“以经济建设为中心”、“发展才是硬道理”等思想,这是当时历史条件下的必然产物,我国的经济发展也因此取得了全世界瞩目的成就。然而,经济高速发展的背后是以自然资源的大量消耗为支撑的,我国人均生态占用量也由1980年的0.89公顷提高至2000年的1.26公顷,远远超过了国内生态实际承载力0.72公顷/每人。面对经济发展和自然资源环境之间的矛盾日益突出,2003年国家前领导人胡锦涛同志果断地提出了“人与自然和谐相处”的科学发展观,力求实现我国经济健康且稳定地增长。为了加强对各地区负责人自然资源管理绩效的考核以及相关环保责任的监管,我国创新地提出了“自然资源资产离任审计”,这一新概念最早出现在十八届三中全会的《中共中央关于全面深化改革若干重大问题的决定》文件中,充分地反映了国家领导人对自然资源产权制度的建设以及生态环境的高度重视。2015年11月,中央政府又出台了《开展领导干部自然资源资产离任审计试点方案》,该方案明确地将土地、水、森林以及矿产等资源作为重点审计领域以综合考核领导干部的政绩,标志着我国崭新的自然资源资产离任审计正式拉开序幕。近两年来,自然资源资产离任审计逐渐成为了一个热点专题,与此相关的研究成果也越来越丰富,由最初主要集中于审计主体、审计对象、审计内容、审计方法等基本理论的探讨,深入到审计评价指标体系的构建、地方政府审计试点案例的分析等实际问题。基于此,本文旨在剖析总结我国开展自然资源资产离任审计所面临的现实问题,并借鉴试点地区的成功经验,针对性地阐述相关的实施对策。首先,本文以我国过去经济发展和环境问题的矛盾关系为切入点,分析了自然资源资产离任审计产生的内在动因以及必要性,然后梳理归纳了相关文献资料并介绍了本文的研究思路和方法。其次,本文对自然资源资产离任审计的几个相关的概念进行了界定,并阐述了自然资源资产离任审计在审计数据分析、审计重点以及相关审计制度三方面的特征,并分析得出自然资源资产离任审计实际上是经济责任审计和资源环境审计的延伸,接着依次阐述了自然资源资产离任审计理论基础,即环境资源价值理论、产权理论以及委托代理理论,其中,环境资源价值理论主要是结合劳动价值论、存在价值论、效用价值论三种价值理论对自然资源资产和环境的价值进行论证,产权理论主要是从资源的排他性和竞争性两个方面分析自然资源资产产权安排不合理的根本原因,而委托代理理论主要是分析了我国自然资源资产的双重委托代理关系下所有权管理和行政权管理分离的必要性。再次,阐述了我国自然资源资产离任审计的现状,并统计整理了各地区的试点情况,从而佐证了2018年以后在全国范围内建立自然资源资产离任审计常规化制度的可行性。同时,也分析指出了我国自然资源资产离任审计实践中在自然资源资产负债表、审计评价体系、审计独立性、审计资源配置以及审计结果运用等六个方面的问题,并依次对上述问题进行原因剖析。然后,介绍了浙江省湖州市A县自然资源资产离任审计试点经验,分析其在审计人力资源的拓展、审计技术方法的创新以及审计问责机制的完善这三个方面所取得的工作成果,并总结出了一些可复制推广的经验借鉴。最后,主要是根据上文的原因分析以及A县的试点经验借鉴,从自然资源资产核算体系、自然资源资产产权保护、审计队伍建设以及审计问责机制四个方面提出针对性的对策建议。
[Abstract]:In the early stage of reform and opening-up, our country has vigorously advocated the thought of "economic construction as the center", "It's hard to develop." and so on, which is the inevitable product under the historical conditions, and the economic development of our country has also made great achievements in the world. However, the economic high-speed development is supported by a large amount of consumption of natural resources, and the per-capita ecological footprint in China is increased from 0.89 hectares in 1980 to 1.26 hectares in 2000, far more than that of the domestic ecological actual bearing capacity of 0.72 hectares per person. In the face of the increasingly prominent contradiction between the economic development and the natural resource environment, Comrade Hu Jintao, the leading leader of the country in 2003, made the "harmony between man and nature" 's scientific development view and tried to achieve the healthy and stable growth of our country's economy. In order to strengthen the assessment of the management performance of natural resources and the supervision of the related environmental responsibility of the responsible persons in various regions, China has put forward the audit of natural resource assets in an innovative way. The new concept first appeared in the Decision of the Central Committee of the Communist Party of China on a number of major issues in the comprehensive reform at the Third Plenary Session of the 18th CPC Central Committee, and fully reflected the importance attached by the state leaders to the construction of the property right system of natural resources and the ecological environment. In November 2015, in addition, that central government has put in place a pilot programme to conduct the post-departure audit of the leading cadre's natural resource assets, which clearly use the resources such as land, water, forest and mineral resources as the key audit area to comprehensively assess the performance of the leading cadres, The departure of our country's new natural resources assets is a prelude to the formal opening of the audit. In the past two years, the audit of natural resource assets has gradually become a hot topic, and the research results are becoming more and more abundant, which is mainly focused on the basic theories of audit subject, audit object, audit content, audit method and so on. In-depth to the construction of the audit evaluation index system, the analysis of the pilot case of local government audit, etc. Based on this, the purpose of this paper is to analyze the real problems faced by the post-departure audit of natural resource assets in our country, and to draw lessons from the successful experience in the pilot area, and to elaborate the relevant implementation countermeasures. First of all, this paper analyzes the internal causes and the necessity of the post-departure audit of natural resources assets based on the contradiction between the past economic development and the environmental problems in our country, and then sorts out the relevant documents and introduces the research thoughts and methods of this paper. Secondly, this paper defines several related concepts of the outgoing audit of natural resource assets, and expounds the characteristics of the audit of natural resource assets in the aspects of audit data analysis, audit focus and related audit system. In this paper, it is analyzed that the audit of natural resource assets is actually the extension of the audit of economic responsibility and the audit of resource environment, and then the theoretical basis of the audit of natural resource assets, that is, the theory of environmental resource value, the theory of property right and the theory of entrusted agency, The theory of environmental resource value is to demonstrate the value of the natural resources assets and the environment in terms of the theory of labor value, the existence of the theory of value and the value theory of utility value. The property right theory is from the two aspects of the exclusiveness and the competition of the resources, and analyzes the root cause of the unreasonable arrangement of the property right of the natural resources. The principal of the proxy agent is to analyze the necessity of the separation of the ownership and the administrative power under the dual-agent relationship of the natural resources assets in our country. Thirdly, the present situation of the post-departure audit of natural resources assets in our country is described, and the pilot situation of each area is compiled and the feasibility of the conventional system for the post-departure audit of natural resource assets will be established in the whole country after 2018. At the same time, the author also points out the six aspects, such as the balance sheet of natural resources, the evaluation system of the audit, the independence of the audit, the resource allocation of the audit and the application of the audit results in the audit practice of natural resource assets of our country, and analyzes the above-mentioned problems in turn. Then, this paper introduces the pilot experience of the post-departure audit of natural resources in the A county of Huzhou City, Zhejiang Province, and analyzes its achievements in the three aspects of the expansion of the audit human resources, the innovation of the method of auditing and the perfection of the audit accountability mechanism. The experience of some replicable promotion is also summarized. Finally, based on the analysis of the above reasons and the experience of the pilot experience in A county, the paper puts forward some suggestions on the countermeasures from the aspects of the natural resource asset accounting system, the property right protection of natural resources, the construction of the audit team and the audit accountability mechanism.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
[Abstract]:In the early stage of reform and opening-up, our country has vigorously advocated the thought of "economic construction as the center", "It's hard to develop." and so on, which is the inevitable product under the historical conditions, and the economic development of our country has also made great achievements in the world. However, the economic high-speed development is supported by a large amount of consumption of natural resources, and the per-capita ecological footprint in China is increased from 0.89 hectares in 1980 to 1.26 hectares in 2000, far more than that of the domestic ecological actual bearing capacity of 0.72 hectares per person. In the face of the increasingly prominent contradiction between the economic development and the natural resource environment, Comrade Hu Jintao, the leading leader of the country in 2003, made the "harmony between man and nature" 's scientific development view and tried to achieve the healthy and stable growth of our country's economy. In order to strengthen the assessment of the management performance of natural resources and the supervision of the related environmental responsibility of the responsible persons in various regions, China has put forward the audit of natural resource assets in an innovative way. The new concept first appeared in the Decision of the Central Committee of the Communist Party of China on a number of major issues in the comprehensive reform at the Third Plenary Session of the 18th CPC Central Committee, and fully reflected the importance attached by the state leaders to the construction of the property right system of natural resources and the ecological environment. In November 2015, in addition, that central government has put in place a pilot programme to conduct the post-departure audit of the leading cadre's natural resource assets, which clearly use the resources such as land, water, forest and mineral resources as the key audit area to comprehensively assess the performance of the leading cadres, The departure of our country's new natural resources assets is a prelude to the formal opening of the audit. In the past two years, the audit of natural resource assets has gradually become a hot topic, and the research results are becoming more and more abundant, which is mainly focused on the basic theories of audit subject, audit object, audit content, audit method and so on. In-depth to the construction of the audit evaluation index system, the analysis of the pilot case of local government audit, etc. Based on this, the purpose of this paper is to analyze the real problems faced by the post-departure audit of natural resource assets in our country, and to draw lessons from the successful experience in the pilot area, and to elaborate the relevant implementation countermeasures. First of all, this paper analyzes the internal causes and the necessity of the post-departure audit of natural resources assets based on the contradiction between the past economic development and the environmental problems in our country, and then sorts out the relevant documents and introduces the research thoughts and methods of this paper. Secondly, this paper defines several related concepts of the outgoing audit of natural resource assets, and expounds the characteristics of the audit of natural resource assets in the aspects of audit data analysis, audit focus and related audit system. In this paper, it is analyzed that the audit of natural resource assets is actually the extension of the audit of economic responsibility and the audit of resource environment, and then the theoretical basis of the audit of natural resource assets, that is, the theory of environmental resource value, the theory of property right and the theory of entrusted agency, The theory of environmental resource value is to demonstrate the value of the natural resources assets and the environment in terms of the theory of labor value, the existence of the theory of value and the value theory of utility value. The property right theory is from the two aspects of the exclusiveness and the competition of the resources, and analyzes the root cause of the unreasonable arrangement of the property right of the natural resources. The principal of the proxy agent is to analyze the necessity of the separation of the ownership and the administrative power under the dual-agent relationship of the natural resources assets in our country. Thirdly, the present situation of the post-departure audit of natural resources assets in our country is described, and the pilot situation of each area is compiled and the feasibility of the conventional system for the post-departure audit of natural resource assets will be established in the whole country after 2018. At the same time, the author also points out the six aspects, such as the balance sheet of natural resources, the evaluation system of the audit, the independence of the audit, the resource allocation of the audit and the application of the audit results in the audit practice of natural resource assets of our country, and analyzes the above-mentioned problems in turn. Then, this paper introduces the pilot experience of the post-departure audit of natural resources in the A county of Huzhou City, Zhejiang Province, and analyzes its achievements in the three aspects of the expansion of the audit human resources, the innovation of the method of auditing and the perfection of the audit accountability mechanism. The experience of some replicable promotion is also summarized. Finally, based on the analysis of the above reasons and the experience of the pilot experience in A county, the paper puts forward some suggestions on the countermeasures from the aspects of the natural resource asset accounting system, the property right protection of natural resources, the construction of the audit team and the audit accountability mechanism.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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