摘要
领导干部自然资源资产离任审计的重点确定,是新的审计监督制度在实践中面临的第--道难题,具体表现为各级审计机关对“审什么”“怎么审”的困惑。该研究从服务审计实践和推进生态文明体制改革的导向出发,结合多年审计实践经验,运用实地调研、访谈座谈,审计现场参与观察等资料收集方法和政策分析、审计意见分析、文献分析等资料分析方法,探讨了确立领导干部自然资源资产离任审计重点的理论基础、坚持原则、具体维度和相关方法,并结合实际审计案例加以阐释。具体而言,总体评价视角以习近平生态文明思想的系统观和法治观为基础,是确定领导干部自然资源资产离任审计重点的中心视角,反映了对党政领导干部任期内履行资源环境治理责任情况进行整体性鉴证的要求。从这一视角出发,应把握好审问题与评履责之间的对应、审后果与评原因之间的衔接、审个案与评总体之间的统一这三个方面的原则,并聚焦以下维度的分析研究建立审计重点事项清单:①资源环境生态禀赋特点;②自然资源资产管理和生态环境保护重大事项;③自然资源资产实物量和生态环境质量的约束性指标;④辖区资源环境生态问题的总体性情况;⑤政策链条中的领导干部行政行为;⑥领导干部对资源环境生态问题的治理绩效。建立审计重点事项清单,可拓展领导干部自然资源资产离任审计内容,为丰富国家审计的审计评价理论和审计实践提供依据。
Establishing the audit focus of natural resources assets accountability audit of outgoing leading officials is an important issue which this new audit supervision system faces in the practice.For the purpose of resolving the problems in the audit practice and promoting the reform of ecological civilzation system,this study discusses the theoretical basis,principles,dimensions and relevant methods based on audit practice experience,and uses data collction methods including field investigation,in-depth interview,participant observation and data analysis methods including social policy analysis,audit report analysis and literature analysis.Specifically,establishing the audit focus of natural resources assets accountability audit of outgoing leading officials should follow the theoretical perspective of overall evaluation.This perspective is based on the systematic view and the legal view in Xi Jinping's thought on ecological civilization,and reflects the Chinese ecological civilization constitution's requirement on the evaluation of the performance of leading officials'responsibility in terms of environmental protection and natural resources management during their tenure.From this perspective,it is necessary to follow three principles in the establishment of the audit focus:the correspondence between auditing the problems and evaluating the responsibilities;the connection between auditing the consequences and evaluating the reasons;the unity between auditing the individual cases and evaluating the whole.And a list of audit focus should be formulated centering on the following dimensions:①the endowment characteristic of local natural resources and ecological environment.②the major issues on natural resources asset management and environmental protection.③the accomplishment of obligatory targets about the physical quantity of natural resource assets and the quality of ecological environment.④the main and serious natural resources management and environmental problems in the area of jurisdiction.⑤the decision-making,implementation and supervision actions of leading officials in local natural resources management and environmental protection.⑥the performance of addressing local natural resources management issues and environmental problems.The establishment of a list of audit focus can expand the audit contents of natural resource assets accountability audit of outgoing leading officials,and provide a basis for enriching the audit evaluation theory and guiding the audit practice.
作者
郭鹏飞
GUO Peng-fei(Audit Research Institute,National Audit Office of the People s Republic of China,Beijing 100073,China)
出处
《中国人口·资源与环境》
CSSCI
CSCD
北大核心
2020年第10期105-112,共8页
China Population,Resources and Environment
关键词
领导干部
自然资源资产
离任审计
审计重点
总体评价
leading officials
natural resource assets
outgoing audit
audit focus
overall evaluations
