摘要
领导干部自然资源资产离任审计是干部监督工作的深化与创新,是对领导干部履行自然资源资产责任情况的全面考核与检验,这项工作在我国刚刚开始试点,目前还没有成熟的经验可供借鉴,也没有一套完整的领导干部自然资源资产离任审计的理论与方法。本文对开展领导干部自然资源资产离任审计的政策依据及必要性、紧迫性进行简述,对领导干部自然资源资产离任审计的理论与方法进行了归纳整理,在对前人研究成果学习借鉴的基础上,提出了领导干部自然资源资产离任审计的七大理论基础与开展领导干部自然资源资产离任审计的八个基本方法,同时结合我国实际就如何开展领导干部自然资源资产离任审计提出需要进一步完善的五项重点工作。
The Natural Resources Accountability Audit of Outgoing Officials is the deepening and innovation of the supervision on leading officialsIt is also a comprehensive examination and inspection of the accountability on natural resources of leading officialsThe pilot work has just started in China, so there exists no mature experience for refer- ence, neither a complete set of audit theory or methods on itThis paper carried out a brief sketch on the basis, neces- sity and urgency of the Natural Resources Accountability Audit of Outgoing Officials, and summarized the theory and methods on itBased on the learning and reference of the results of previous studies, this paper proposed seven theo- retical basis and eight basic audit methods on itThis paper also ry out the Natural Resources Accountability Audit of Outgoing put forward five further improvements on how to car- Officials in the country in real practice.
出处
《审计研究》
CSSCI
北大核心
2016年第5期32-37,共6页
Auditing Research
关键词
领导干部
自然资源资产
离任审计
leading officials, natural resources, accountability audit of outgoing officials
