摘要
剖析领导干部自然资源资产经济责任审计评价的目标,明确审计评价的主要内容,界定审计对象,进而尝试构建领导干部自然资源资产经济责任审计评价指标体系,并探讨该类审计与评价的方法,旨在为领导干部自然资源资产经济责任审计工作提供可操作性的指导.
Economic responsibility audit of natural resource assets, has been proposed by the 3rd Plenum of the 18th Communist Party of China,which is sense to be sustainable economic and social,but how the concrete used in the audit practice,still need to explore. First,this paper analyzes the target of economic responsibility audit evaluation of leaders＂ natural resource assets, clear the main content and auditees of audit evaluation, secondly try to build economic responsibility audit evaluation index system of leaders＇ natural resource assets, thirdly discussion this method of audit and evaluation. It aims to provide opera- tional guidance for the Leaders natural resource assets audit.
出处
《吉首大学学报（自然科学版）》
CAS
2016年第5期72-76,共5页
Journal of Jishou University(Natural Sciences Edition)
基金
湖南省情与决策咨询研究重点课题(2015ZD1)
湖南省教育科学研究优秀青年项目(14B018)
