摘要
从党的十八届三中全会提出探索领导干部自然资源资产离任审计至今,自然资源资产审计已经取得明显成效。然而,我国自然资源资产审计还有许多不成熟的地方需要改进。通过对多地审计局、会计师事务所及相关企业负责自然资源资产审计人员进行调研,明确自然资源资产审计方法的使用现状,从中分析出仍存在的问题和造成问题的成因,结合成因提出改进的方案。
Since the Third Plenary Session of the 18 th CPC Central Committee proposed to explore the audit of leaders’ natural resources assets leaving office,the audit of natural resource assets has made good progress.However,there are many immature places to be improved.By collating the results of previous investigations on the natural resources assets auditors of various local audit bureaus,accounting networks and associations and related enterprises,this paper explains the present situation of the use of the natural resources assets audit method and some achievements obtained,and then analyzes the existing problems and the causes of the problems,and finally puts forward some improvement schemes based on the causes.
作者
田莲
Tian Lian(Nanjing University of Finance&Economics,Nanjing,Jiangsu,210023)
出处
《市场周刊》
2022年第10期121-123,151,共4页
Market Weekly
关键词
自然资源资产审计
审计方法
大数据审计
审计结果运用
audit of natural resources assets
audit method
big data audit
application of audit findings
