摘要
自然资源资产离任审计是体现尊重自然、顺应自然、保护自然之生态文明理念的重要制度创新,目前亟需加强理论研究对实践工作的指导。本文从马克思主义经济学的产权理论出发,基于压力(P)—状态(S)—响应(R)模型,以自然资源开发压力削减、自然资源资产状态改善、自然资源管理响应落实之间的有机联系为基础,构建了自然资源资产离任审计的理论结构,在此基础上,分析了自然资源资产离任审计的目标、对象、内容、方法和模式。最后,根据PSR模型,设计了自然资源资产离任审计的评价指标体系。本文为加强我国生态文明建设和促进审计监督在资源管理中的应用提供了决策参考。
The accountability audit of natural resource is an important institutional innovation which reflects the respect for nature,conform to the nature,and the protection of the natural ecological civilization concept. At present,it is urgent to strengthen the theoretical research on the practice of the guidance.From the viewpoint of Marxism property rights theory and pressure(P)- state(S)- response(R) conceptual framework,considered on the organic connection between natural resource development pressure reduction,natural resource assets status improvement,natural resource management response implementation,the theoretical structure of accountability audit of natural resource is constructed,and the target,object,content,method and mode of accountability audit of natural resource are discussed. Further,the evaluation index system on accountability audit of natural resource is built. This paper is helpful to give decision-making reference to boost the construction of ecological civilization and promote audit supervision in resource management.
出处
《会计研究》
CSSCI
北大核心
2016年第7期89-95,共7页
Accounting Research
基金
国家社会科学基金项目(11BGL062)
国家社会科学基金后期资助项目(15FJY011)
江苏省高校优势学科(PAPD)
江苏省"青蓝工程"项目的资助
