發(fā)布時(shí)間：2018-07-15 23:01

【摘要】：改革開放以來,我國(guó)長(zhǎng)期堅(jiān)持以經(jīng)濟(jì)發(fā)展為中心,地方政府過度重視尋求GDP的持續(xù)增長(zhǎng),經(jīng)濟(jì)發(fā)展雖然取得了巨大的成果。但是,大部分領(lǐng)導(dǎo)干部只顧眼前政績(jī),盲目地發(fā)展經(jīng)濟(jì),缺乏可持續(xù)發(fā)展的大局觀,犧牲的自然資源卻是不可再生的。領(lǐng)導(dǎo)干部敢于忽視環(huán)境現(xiàn)狀,主要原因是處罰成本較低,領(lǐng)導(dǎo)干部離任后,對(duì)于環(huán)境破壞的責(zé)任,無人追究,也無據(jù)可依。黨中央做出了“探索編制自然資源資產(chǎn)負(fù)債表,對(duì)領(lǐng)導(dǎo)干部實(shí)行自然資源資產(chǎn)離任審計(jì),建立生態(tài)環(huán)境損害責(zé)任終身追究制”的重大戰(zhàn)略部署。開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì),是對(duì)中國(guó)特色社會(huì)主義審計(jì)制度的重大創(chuàng)新,同時(shí)也是審計(jì)署牽頭推進(jìn)深化改革的首要任務(wù)。近年來,我國(guó)理論界對(duì)自然資源資產(chǎn)離任審計(jì)理論的研究取得了包括自然資源資產(chǎn)離任審計(jì)的概念、目標(biāo)、范圍、內(nèi)容以及評(píng)價(jià)方法、評(píng)價(jià)指標(biāo)等一系列具有較高參考價(jià)值的研究成果。由于制度不健全、公眾參與意識(shí)不強(qiáng)、自然資源管理水平不高、評(píng)價(jià)指標(biāo)不完善和審計(jì)人才資源匱乏等內(nèi)外因素的影響,當(dāng)前我國(guó)的自然資源資產(chǎn)離任審計(jì)工作還面臨諸多問題。本論文研究得出自然資源資產(chǎn)離任審計(jì)中存在著自然資源資產(chǎn)信息管理系統(tǒng)建設(shè)滯后,基礎(chǔ)薄弱,數(shù)據(jù)采集困難,自然資源資產(chǎn)考評(píng)體系沒有完全納入領(lǐng)導(dǎo)干部績(jī)效考核范圍和自然資源資產(chǎn)離任審計(jì)人才匱乏等問題。針對(duì)這些問題,筆者提出了完善體制機(jī)制、提高自然資源資產(chǎn)離任審計(jì)公眾參與度、改善和提高自然資源資產(chǎn)管理水平和加強(qiáng)審計(jì)機(jī)關(guān)自然資源資產(chǎn)離任審計(jì)人力資源儲(chǔ)備整合等方面的建議。
[Abstract]:Since the reform and opening up, our country has long insisted on taking the economic development as the center, and the local government has paid too much attention to the sustained growth of GDP, although the economic development has made great achievements. However, most of the leading cadres only pay attention to the current achievements, blindly develop the economy, lack of sustainable development of overall vision, but sacrifice of natural resources is non-renewable. Leading cadres dare to ignore the environmental status quo, the main reason is that the cost of punishment is low. After the leading cadres leave office, no one can investigate the responsibility for environmental damage, and there is no basis to follow. The CPC Central Committee has made the great strategic plan of "exploring and compiling the balance sheet of natural resources, carrying out auditing of leading cadres' natural resources assets leaving office and establishing the system of lifelong investigation of liability for ecological environment damage". To carry out the auditing of natural resources assets of leading cadres is a major innovation in the auditing system of socialism with Chinese characteristics, and it is also the primary task for the Audit Office to take the lead in deepening the reform. In recent years, the research on the theory of outgoing audit of natural resources assets in our country has obtained the concept, goal, scope, content and evaluation method of the audit of natural resources assets leaving office. Evaluation index and a series of research results with high reference value. Because the system is not perfect, the public participation consciousness is not strong, the natural resources management level is not high, the evaluation index is not perfect and the audit talent resources are scarce and so on. At present, the auditing of natural resources assets in our country also faces many problems. In this paper, we draw the conclusion that the construction of information management system of natural resources assets is lagging behind, the foundation is weak, and the data collection is difficult. The evaluation system of natural resources assets has not fully included the performance appraisal scope of leading cadres and the shortage of audit personnel for leaving natural resources assets. In view of these problems, the author puts forward to improve the institutional mechanism and enhance the public participation in the outgoing audit of natural resources assets. Suggestions on improving and improving the management level of natural resources assets and strengthening the integration of auditing institutions' natural resources assets leaving the audit of human resources reserves.
【學(xué)位授予單位】：河南工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前6條

1 張宏亮;劉長(zhǎng)翠;曹麗娟;;地方領(lǐng)導(dǎo)人自然資源資產(chǎn)離任審計(jì)探討——框架構(gòu)建及案例運(yùn)用[J];審計(jì)研究;2015年02期

2 黃思璇;朱毓穎;鐘飚;;美國(guó)審計(jì)署(GAO)環(huán)境審計(jì)報(bào)告研究[J];中國(guó)審計(jì)評(píng)論;2014年02期

3 張航燕;;對(duì)編制自然資源資產(chǎn)負(fù)債表的思考——基于會(huì)計(jì)核算的角度[J];中國(guó)經(jīng)貿(mào)導(dǎo)刊;2014年31期

4 耿建新;;我國(guó)自然資源資產(chǎn)負(fù)債表的編制與運(yùn)用探討——基于自然資源資產(chǎn)離任審計(jì)的角度[J];中國(guó)內(nèi)部審計(jì);2014年09期

5 陳宋生;陳海紅;陳立欣;;不能遺忘的土著保護(hù)區(qū)——澳大利亞環(huán)境項(xiàng)目審計(jì)案例[J];審計(jì)與理財(cái);2013年06期

6 蔡春;朱榮;蔡利;;國(guó)家審計(jì)服務(wù)國(guó)家治理的理論分析與實(shí)現(xiàn)路徑探討——基于受托經(jīng)濟(jì)責(zé)任觀的視角[J];審計(jì)研究;2012年01期

相關(guān)碩士學(xué)位論文 前6條

1 朱萌;政府環(huán)境績(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系構(gòu)建及應(yīng)用研究[D];吉林大學(xué);2015年

2 徐敏;政府生態(tài)轉(zhuǎn)移支付績(jī)效審計(jì)標(biāo)準(zhǔn)與評(píng)價(jià)指標(biāo)體系研究[D];山東師范大學(xué);2014年

3 林靜嫻;可持續(xù)發(fā)展背景下的政府環(huán)境審計(jì)研究[D];云南財(cái)經(jīng)大學(xué);2013年

4 黃蘭有;我國(guó)政府公共投資項(xiàng)目績(jī)效審計(jì)的問題及對(duì)策研究[D];廣西師范大學(xué);2013年

5 張靜;基于PSR框架的臨海工業(yè)類企業(yè)環(huán)境績(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系構(gòu)建研究[D];中國(guó)海洋大學(xué);2013年

6 付惠冉;生態(tài)宜居城市環(huán)境績(jī)效審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)研究[D];蘭州商學(xué)院;2012年

，

本文編號(hào)：2125656