本文選題：領(lǐng)導(dǎo)干部 + 自然資源資產(chǎn)　； 參考：《會(huì)計(jì)之友》2017年20期

【摘要】：在介紹江蘇省領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)試點(diǎn)工作推進(jìn)情況的基礎(chǔ)上,對(duì)其審計(jì)試點(diǎn)中好的做法與經(jīng)驗(yàn)進(jìn)行了歸納總結(jié)。重點(diǎn)分析了審計(jì)試點(diǎn)中存在的主要問(wèn)題,如資產(chǎn)管理體制不順暢,資產(chǎn)價(jià)值難評(píng)估;審計(jì)所需信息系統(tǒng)性差,數(shù)據(jù)資源共享度低;審計(jì)領(lǐng)域新且經(jīng)驗(yàn)少,審計(jì)力量弱而取證難;審計(jì)評(píng)價(jià)體系不健全,責(zé)任追究機(jī)制不到位等。基于此,建議領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)要以生態(tài)文明建設(shè)為主線,因地制宜,聚焦重點(diǎn),不斷加強(qiáng)組織領(lǐng)導(dǎo)、審計(jì)評(píng)價(jià)、責(zé)任追究三大機(jī)制建設(shè),重點(diǎn)突破管理、信息、技術(shù)、人才四大瓶頸。而這需要健全資產(chǎn)管理制度,完善審計(jì)法規(guī)依據(jù);審計(jì)目標(biāo)應(yīng)因地制宜,審計(jì)內(nèi)容要聚焦重點(diǎn);創(chuàng)建大數(shù)據(jù)聯(lián)網(wǎng)平臺(tái),發(fā)揮大數(shù)據(jù)技術(shù)優(yōu)勢(shì);改進(jìn)審計(jì)方式方法,強(qiáng)化審計(jì)團(tuán)隊(duì)建設(shè);完善審計(jì)評(píng)價(jià)指標(biāo)體系,客觀確定相關(guān)責(zé)任;推廣好的組織領(lǐng)導(dǎo)機(jī)制,加大離任審計(jì)追責(zé)力度等。
[Abstract]:On the basis of introducing the progress of the pilot audit of natural resources assets of leading cadres in Jiangsu Province, this paper summarizes the good practices and experiences in the audit pilot projects. The main problems in the audit pilot are analyzed, such as the unsmooth system of asset management, the difficulty in evaluating the value of assets, the poor information system and the low degree of data resource sharing, the new and less experience in the audit field, the weak audit power and the difficulty in obtaining evidence. Audit evaluation system is not perfect, accountability mechanism is not in place. Based on this, it is suggested that the outgoing audit of natural resources assets of leading cadres should take the construction of ecological civilization as the main line, adapt measures to local conditions, focus on key points, constantly strengthen organizational leadership, audit evaluation, and accountability for the construction of three mechanisms, focus on breakthrough management and information. Technology, talent four bottlenecks. This needs to perfect the asset management system and perfect the audit laws and regulations; the audit objectives should be tailored to local conditions, and the audit content should focus on the focal points; big data's networking platform should be established to give play to the technological advantages of big data; and the audit methods and methods should be improved. Strengthen the construction of audit team; improve the audit evaluation index system, objectively determine the relevant responsibilities; promote a good organizational leadership mechanism, and increase the accountability of outgoing audit, etc.
【作者單位】： 南京航空航天大學(xué)經(jīng)濟(jì)與管理學(xué)院;宿遷學(xué)院商學(xué)院;宿遷市審計(jì)局;
【基金】：2016年度江蘇省第五期“333工程”科研資助項(xiàng)目“創(chuàng)新驅(qū)動(dòng)發(fā)展導(dǎo)向下農(nóng)業(yè)自然資源資產(chǎn)離任審計(jì)研究”(BRA2016261) 2016年江蘇省社科應(yīng)用研究精品工程課題“領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)研究——基于江蘇省離任審計(jì)實(shí)踐的調(diào)研”(16SYB-016) 江蘇高�！扒嗨{(lán)工程”資助項(xiàng)目
【分類號(hào)】：F239.47

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