本文關(guān)鍵詞：領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)若干問題研究　出處：《環(huán)境保護(hù)》2017年17期 　論文類型：期刊論文

  更多相關(guān)文章： 領(lǐng)導(dǎo)干部 自然資源資產(chǎn)離任審計(jì) 責(zé)任界定 自然資源資產(chǎn)負(fù)債表 審計(jì)責(zé)任 審計(jì)評(píng)價(jià)

【摘要】：面對(duì)日益凸顯的自然資源減損以及環(huán)境惡化,我國(guó)開始推動(dòng)領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)試點(diǎn),以促進(jìn)領(lǐng)導(dǎo)干部更好地履行對(duì)自然資源資產(chǎn)的管理責(zé)任和對(duì)生態(tài)環(huán)境的保護(hù)責(zé)任。但是,這項(xiàng)工作剛剛開始,尚有許多問題需要加以明確,以為實(shí)務(wù)工作提供參考。為此,本文對(duì)自然資源資產(chǎn)離任審計(jì)的涵義及其依托的理論基礎(chǔ)進(jìn)行了剖析,對(duì)自然資源資產(chǎn)離任審計(jì)中的責(zé)任界定及其評(píng)價(jià)問題進(jìn)行了探討,明確其相關(guān)涵義和主要內(nèi)容,以為開展具體審計(jì)工作提供借鑒。
[Abstract]:In the face of the increasingly prominent natural resource impairment and environmental degradation, China began to promote the leading cadres to leave the audit of natural resources assets pilot. In order to promote the leading cadres to better fulfill their responsibility for the management of natural resources assets and the protection of the ecological environment, however, this work is just beginning, and there are still many issues that need to be clarified. For the practical work to provide a reference. Therefore, this paper analyzes the meaning and theoretical basis of the departure audit of natural resources assets. This paper probes into the definition of responsibility and its evaluation in the auditing of natural resources assets, and clarifies its relevant meaning and main contents, which can be used for reference in carrying out the concrete audit work.
【作者單位】： 首都經(jīng)濟(jì)貿(mào)易大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國(guó)家社科重大課題“基于自然資源資產(chǎn)負(fù)債表系統(tǒng)的環(huán)境責(zé)任審計(jì)研究”(15ZDB160)
【分類號(hào)】：F205;F239.4
【正文快照】： 問題的提出自然資源是人類賴以生存的基礎(chǔ),事關(guān)社會(huì)安全、經(jīng)濟(jì)安全和民眾身體健康。在現(xiàn)代社會(huì)制度下,作為一項(xiàng)公共資源,由政府接受社會(huì)公眾的委托,對(duì)自然資源資產(chǎn)進(jìn)行管理。領(lǐng)導(dǎo)干部作為政府的受托管理者,要對(duì)自然資源資產(chǎn)的開發(fā)、利用、保護(hù)負(fù)主要責(zé)任。然而,過去一些年地方

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1 孫光波;我國(guó)自然資源資產(chǎn)離任審計(jì)問責(zé)機(jī)制研究[D];中南林業(yè)科技大學(xué);2017年

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