摘要
本文基于A市领导干部自然资源资产离任审计试点工作,通过对水资源资产负债表编制、领导干部关于水资源开发利用保护决策部署情况、水资源保护重点项目等方面的审计实践,探讨了审计中存在的自然资源资产负债表编制基础数据不全面,难以反映水资源容量、水环境容量和水质变化,难以和领导干部履职情况关联,对水资源保护欠缺与其他自然资源资产保护的协调等方面问题,提出了摸清底数、先编制实物量表再编制价值量表,完善领导干部自然资源资产开发利用保护情况评价体系,利用信息化手段区分领导干部协调不同自然资源发展情况,从水环境开发利用保护重点工程项目跟踪资金使用绩效和职责履行情况等实现路径,以期对后续审计开展有所裨益。
This article is based on a natural resources accountability audit of outgoing officials in A city. It elaborates on the auditing practices of the preparation of water resources balance sheet, and the decision making of the outgoing officials on water resources development and major projects of water resources protection. It draws the conclusion that when lack of basic data for the balance sheet, it is difficult to reflect the capacity and quality of water resources and how they change, which leads to many problems in evaluating the performance of the outgoing officials, deficient protection of water resources or other coordination issues related to natural resources protection. Therefore, it might be useful for the conduction of following audits if the resources balance sheet can be completed in both physical quantity and money value, the evaluation system can be improved and the information technology can be implemented in defining the responsibility of the outgoing officials in coordinating the different natural resources, and the performance of funds and performance of the outgoing officials can be followed throughout the water environment protection major projects.
出处
《审计研究》
CSSCI
北大核心
2017年第1期23-28,共6页
Auditing Research
基金
2016年中国审计学会与审计署上海特派办理论研究会合作课题“领导干部自然资源资产离任审计研究”的阶段性成果
关键词
领导干部
自然资源资产
离任审计
leading officials, natural resources, accountability audit of outgoing officials
