摘要
县级党政主要领导干部对县域内自然资源资产管理和生态环境保护负有主要责任。本文针对自然资源资产离任审计试点中发现的困难和问题,论述了县级党政主要领导干部自然资源资产离任审计应该"审什么""评什么""怎么审"以及"如何定责"等关键事项。本文阐述了土地资源、水资源、森林资源、海洋资源、矿山生态环境治理和大气污染防治的审计重点;剖析了围绕权力运行轨迹、定性与定量相结合实施审计评价,整合审计资源与其他专业审计相结合,运用最新审计技术方法提升审计效率,坚持"党政同责""权责一致"准确界定和落实责任等具体内容;提出从建立协调机制、健全相关制度、完善评价体系、加强队伍建设和深化理论研究五个方面构建自然资源资产离任审计的保障体系。
Principal leaders at county level undertake the main responsibilities for the management of natural re- source assets and protection of ecological environment. First, considering the difficulties and problems in the audit, the paper analyses the key issues such as ＂what to audit＂, ＂what to evaluate＂, ＂ how to audit＂ and ＂how to deter- mine responsibility＂ in the officials＇ accountability audit of natural resource assets. Secondly, it expounds the audit-priorities such as the land resources, forest resources, water resources, marine resources, mine ecological environ- ment management and air pollution prevention. Next, it analyses the detailed contents including the audit evalua- tion combined with qualitative and quantitative methods following the power exercising track, the integration of audit resources combined with other professional audits, the enhancement of audit efficiency using the new audit technol- ogies, the definition and implementation of relative responsibilities of leading officials adhering to the principles of ＂Party commissions and governments with common responsibility＂ and ＂consistency of powers and responsibili- ties＂. At last, it puts forward the guarantee measures for implementing leading officials＇ accountability audit of natural resource assets in establishing coordination mechanism, improving relevant legal systems, improving evalua- tion systems, strengthening capacity building and deepening theoretical research.
出处
《审计研究》
CSSCI
北大核心
2016年第4期15-19,39,共6页
Auditing Research
基金
浙江省软科学研究项目(项目批准号:2014C35082)
浙江省哲学社会科学规划项目(项目批准号:14NDJC073YB)的资助
关键词
自然资源资产
县级党政主要领导
离任审计
党政同责
natural resource assets, leading officials at county level, accountability audit, Party commissions andgovernments with common responsibility
