摘要
黄河流域生态保护和高质量发展已经成为国家重要的重大战略之一,以生态文明建设为核心的自然资源资产审计的开展,使黄河流域生态保护和高质量发展的自然资源资产审计成为值得关注的焦点。由于黄河流域有其独特的生态环境和经济发展差异,应树立全流域的自然资源资产审计。从分类发展、协同发展、绿色发展、创新发展、开放发展五个维度出发,以创新审计方法、正视审计评价差异、以绩效评价为核心、重视审计评价结果、完善审计信息数据库等对黄河流域的自然资源资产审计进行逻辑构建,结合黄河流域上中下游的特点以及战略的要求,设计以水源涵养为主、以水土流失与污染治理为主以及发展生态多样性为主的差异性审计评价核心指标,从而实现对黄河流域生态保护和高质量发展的客观评价。这不仅拓展了自然资源资产审计的内涵,提升了审计的现代化治理能力,也可保证黄河流域国家战略的顺利实施。
The ecological protection and high-quality development of the Yellow River Basin has become one of the important national major strategies. The development of the natural resource assets audit with ecological civilization construction as the core makes the audit of the natural resource assets of ecological protection and high-quality development of the Yellow River Basin become the focus of attention.Because the yellow river basin has its unique ecological environment and economic development difference,it should establish the whole basin natural resources assets audit.From the classified development,coordinated development,green development,innovation and development,open development dimension of the five innovative audit method,audit evaluation of differences in the face,with performance evaluation as the core,attaches great importance to the audit evaluation results,perfecting the audit information database of the natural resources of the Yellow River Basin assets such as audit to carry out the logical construct,Combined with the characteristics of the upper,middle and lower reaches of the Yellow River Basin and the strategic requirements,the paper designed the core index of differential audit evaluation,which mainly focused on water conservation,soil erosion and pollution control,and ecological diversity development,so as to achieve the objective evaluation of ecological protection and high-quality development of the Yellow River Basin. This not only expands the connotation of natural resource assets audit,improves the modern management ability of audit,and ensures the smooth implementation of the national strategy of the Yellow River Basin.
作者
张丽达
杨敏
ZHANG Li-da;YANG Min(School of Business,Xi'an University of Finance and Economics,Xi'an 710100,China;Kaiyuan Securities Co.,Ltd,Xi'an 710065,China)
出处
《经济问题》
CSSCI
北大核心
2022年第3期29-37,共9页
On Economic Problems
基金
国家社会科学基金重大项目“黄河流域生态环境保护与高质量发展耦合协调与协同推进研究”(21ZDA066)
陕西省社科联审计重点课题“黄河流域生态保护与高质量发展的自然资源资产审计研究”(2021HZ0537)。
关键词
黄河流域
自然资源资产审计
全流域审计
the Yellow River Basin
natural resources assets audit
whole basin audit
