领导干部土地资源资产离任审计研究
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摘要
领导干部自然资源资产离任审计是一项重要的制度创新,强调领导干部的自然资源管理和环境保护绩效。然而,这项工作既没有成熟的经验可供借鉴,也缺乏完整的理论体系指导。本文以自然资源资产中分布广泛、受领导干部影响最大的土地资源资产为研究对象,对领导干部土地资源资产离任审计的基本理论进行了归纳整理,在对已有研究成果借鉴学习的基础上,明确了领导干部土地资源资产离任审计的内涵和目标,界定了领导干部土地资源资产离任审计的理论六要素,包括审计主体、审计客体、审计对象、审计范围、审计内容和审计结果运用,为全面推进开展领导干部土地资源资产离任审计实践提供理论参考。
The natural resources accountability audit of outgoing officials is an important institutional innovation. It emphasizes on the natural resource management and environmental protection performance of leading officials. However. there is no mature experience for reference,nor a complete set of theoretical system on it. This paper focuses on land resources and assets, which is widely distributed and most greatly influenced by leading officials. It summarizes the basic theories on the natural resources accountability audit of outgoing officials. By learning and referring to the results of previous studies, this paper clarifies its implications and objectives. And this paper defines six theoretical elements of the land resources accountability audit of outgoing officials, including audit subject, audit object, audit target, audit scope, audit content, audit result and its application. It provides theoretical reference for the practice of land resources accountability audit of outgoing officials in the country.
The natural resources accountability audit of outgoing officials is an important institutional innovation. It emphasizes on the natural resource management and environmental protection performance of leading officials. However. there is no mature experience for reference,nor a complete set of theoretical system on it. This paper focuses on land resources and assets, which is widely distributed and most greatly influenced by leading officials. It summarizes the basic theories on the natural resources accountability audit of outgoing officials. By learning and referring to the results of previous studies, this paper clarifies its implications and objectives. And this paper defines six theoretical elements of the land resources accountability audit of outgoing officials, including audit subject, audit object, audit target, audit scope, audit content, audit result and its application. It provides theoretical reference for the practice of land resources accountability audit of outgoing officials in the country.
引文
安徽省审计厅课题组.2014.对自然资源资产离任审计的几点认识[J].审计研究(6):3-9.
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林忠华.2014.领导干部自然资源资产离任审计探讨[J].审计研究(5):10-14.
黄溶冰,赵谦.2015.自然资源资产负债表编制与审计的探讨[J].审计研究(1):37-44.
李博英,尹海涛.2016.领导干部自然资源资产审计的理论基础与方法[J].审计研究(5):32-37.
陈献东.2014.开展领导干部自然资源资产离任审计的若干思考[J].审计研究(5):15-19.
刘明辉,孙冀萍.2016.领导干部自然资源资产审计要素研究[J].审计与经济研究(4):12-20.
郭旭.2017.领导干部自然资源资产离任设计研究综述[J].审计研究(2):25-29.
钱水祥.2016.县级党政主要领导干部自然资源资产审计研究[J].审计研究(4):15-19+39.
张宏亮,刘恋,曹丽.2014.自然资源资产离任审计专题研讨会综述[J].审计研究(4):58-62.
蔡春,毕铭悦.2014.关于自然资源资产离任审计的理论思考[J].审计研究(5):3-9.
林忠华.2014.领导干部自然资源资产离任审计探讨[J].审计研究(5):10-14.
黄溶冰,赵谦.2015.自然资源资产负债表编制与审计的探讨[J].审计研究(1):37-44.
李博英,尹海涛.2016.领导干部自然资源资产审计的理论基础与方法[J].审计研究(5):32-37.
陈献东.2014.开展领导干部自然资源资产离任审计的若干思考[J].审计研究(5):15-19.
刘明辉,孙冀萍.2016.领导干部自然资源资产审计要素研究[J].审计与经济研究(4):12-20.
郭旭.2017.领导干部自然资源资产离任设计研究综述[J].审计研究(2):25-29.
钱水祥.2016.县级党政主要领导干部自然资源资产审计研究[J].审计研究(4):15-19+39.
张宏亮,刘恋,曹丽.2014.自然资源资产离任审计专题研讨会综述[J].审计研究(4):58-62.