摘要
自然资源资产离任审计对督导地方领导干部重视环境保护,坚持可持续发展具有重要作用。文章梳理分析了近年自然资源资产离任审计的相关研究和试点实践,总结当前审计面临的问题和难点,主要是忽视了自然资源资产隐藏的“价值”,缺乏分析自然资产与地方社会经济发展的联系。基于此,文章结合当前生态产品价值实现的相关理论与机制,初步构建了以实现自然资源资产价值为对象的离任审计指标体系,从而以突出自然资源“价值”的视角深入评价地方领导干部对于生态文明建设的履职情况,为新时期生态文明建设制度创新提供了方法。
The off-office audit of natural resources assets plays an important role in supervising leading cadres to pay attention to environmental protection and sustainable development.This paper analyzed the relevant research and pilot practice of the outgoing audit of natural resource assets in recent years,and summarized the problems and difficulties faced by the current audit,which mainly ignored the“value”of natural resource assets.Therefore,the paper have combined with the relevant theories and mechanisms of the value of ecological products.It preliminarily constructs a departure audit index system based on the value of natural resources assets,so as to objectively evaluate the performance of local leading cadres for the construction of ecological civilization from the perspective of natural value,and provide a innovative method for the ecological civilization system in the new era.
作者
刘瀚斌
李子昂
Liu Hanbin;Li Ziang(Environmental Economics Research Center of Fudan University,Shanghai 200433,China;Central University of Finance and Economics,Beijing 100081,China)
出处
《环境科学与管理》
CAS
2022年第10期5-9,98,共6页
Environmental Science and Management
关键词
自然资源资产离任审计
评价体系
创新研究
off-office audit of natural resources assets
evaluation system
innovation research
