摘要
为完善环境治理和生态修复,加强对领导干部考核,十八届三中全会提出了探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计。本文围绕编制自然资源资产负债表的意义进行阐述,对如何编制自然资产资源负债表进行了设想,倡议高度重视资源环境保护,维护经济可持续发展,实现资源节约型、环境友好型社会。同时,本文指出,如何编制好自然资源资产负债表,对领导干部实行自然资源资产离任审计,还需要一个研究和探索的过程,还有很长的路要走,因为世界上还没有哪个国家有经验可以借鉴。但可以借鉴绿色GDP探索的经验。
To improve the environmental management and ecological restoration, strengthen the leader assessment and the third plenary session of the eighteenth proposed to explore the establishment of natural resources in the balance sheet, off - office auditing of leader implement natural resources assets. This paper, on the value to establish the balance sheet of natural resources, imagines how to establish natural resource assets sheet, initiative attaches great importance to the resources and environment protection, maintain the sustainable economic development, realize the resource conservation and environment friendly society. At the same time, this paper points out that how to establish the natural resources in the balance sheet, off- office auditing of leader implement natural resources assets, also need a process of research and exploration, there is still a long way to go, because no other country in the world has experience to draw upon. But it can be based on the experience of the green GDP to explore in China recently.
出处
《环境与可持续发展》
2014年第1期46-48,共3页
Environment and Sustainable Development
关键词
自然资源资产负债表
干部考核
离任审计
balance sheet of natural resources
leader assessment
off - office auditing
