本文關(guān)鍵詞： 自然資源資產(chǎn) 離任審計(jì) 問責(zé)　出處：《中南林業(yè)科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：自然資源資產(chǎn)離任審計(jì)制度是我國經(jīng)濟(jì)責(zé)任審計(jì)的一個(gè)拓展和延伸,另一方面也是環(huán)境審計(jì)的重要組成部分,為強(qiáng)化各級(jí)領(lǐng)導(dǎo)干部對(duì)生態(tài)環(huán)境的責(zé)任、推動(dòng)生態(tài)文明建設(shè)方面發(fā)揮了重要作用。我國2015年以來部分省市進(jìn)行了自然資源離任審計(jì)問責(zé)的試點(diǎn)工作,地方的自然資源資產(chǎn)離任審計(jì)問責(zé)試點(diǎn)工作開展方式多樣化,不同地區(qū)開辟了不同的自然資源資產(chǎn)離任審計(jì)問責(zé)內(nèi)容,為后續(xù)全國推廣自然資源資產(chǎn)離任審計(jì)問責(zé)制度提供了一定的參考標(biāo)準(zhǔn)。在各地的自然資源資產(chǎn)離任審計(jì)問責(zé)試點(diǎn)工作中,尚存在許多問題:部分審計(jì)主體與問責(zé)對(duì)象的重合;問責(zé)對(duì)象范圍小,部分該問責(zé)的對(duì)象未涉及;問責(zé)內(nèi)容不全面;審計(jì)問責(zé)程序的簡(jiǎn)單化;問責(zé)責(zé)任不明等。基于依法行政理論、受托環(huán)境責(zé)任理論、可持續(xù)發(fā)展理論,為了滿足生態(tài)文明建設(shè)、節(jié)約型社會(huì)的建設(shè),促進(jìn)政府從以GDP為中心向以生態(tài)考量為標(biāo)準(zhǔn)轉(zhuǎn)型,我國有必要建立自然資源資產(chǎn)離任審計(jì)問責(zé)機(jī)制,促進(jìn)我國法治政府、責(zé)任政府的建構(gòu)。根據(jù)我國現(xiàn)階段的實(shí)踐經(jīng)驗(yàn),必須建立多元的自然資源資產(chǎn)離任審計(jì)問責(zé)主體,組建以紀(jì)委監(jiān)察與組織部為主的自然資源資產(chǎn)離任審計(jì)的問責(zé)臨時(shí)委員會(huì),以問責(zé)臨時(shí)委員會(huì)為主,公民、社會(huì)媒體等參與問責(zé)的主體為輔的問責(zé)模式。明確問責(zé)對(duì)象及問責(zé)內(nèi)容,在由審計(jì)、建議、決定、申辯、執(zhí)行、申訴等一系列相互銜接的審計(jì)問責(zé)程序中,堅(jiān)持依法問責(zé)、公平公正、終身追責(zé)的原則,認(rèn)真界定責(zé)任、追究責(zé)任。
[Abstract]:The outgoing audit system of natural resources assets is an extension and extension of economic responsibility audit in China. On the other hand, it is also an important part of environmental audit, which is to strengthen the responsibility of leading cadres at all levels to the ecological environment. The construction of ecological civilization has played an important role. Since 2015, some provinces and cities of China have carried out the pilot work of auditing accountability for the departure of natural resources. The pilot work of local natural resource assets outgoing audit accountability is diversified, and different regions have opened up different audit accountability content of natural resources assets outgoing audit. For the follow-up of the national promotion of natural resources assets audit accountability system to provide a certain reference standard. In the local natural resources assets audit accountability pilot work. There are still many problems: the overlap of some audit subjects and accountability objects; The scope of the accountability object is small, some of the accountability objects are not involved; The content of accountability is not comprehensive; Simplification of audit accountability procedures; Based on the theory of administration by law, the theory of entrusted environmental responsibility, the theory of sustainable development, in order to meet the construction of ecological civilization, the construction of a conservation-oriented society. In order to promote the transition of government from GDP to ecological consideration, it is necessary to establish the auditing accountability mechanism of natural resources assets departure and promote the rule of law government in our country. The construction of responsible government. According to the practical experience of our country at the present stage, it is necessary to establish a pluralistic auditing accountability body of natural resources assets. To form an interim Accountability Committee for the outgoing Audit of Natural Resources assets, based on the Inspection and Organization Department of the discipline Inspection Commission, with the interim Accountability Committee as the main body and citizens. Social media and other participants in accountability supplemented by the accountability model. Clear accountability and accountability content, by audit, recommendations, decisions, defense, implementation, complaints and so on a series of interlinked audit accountability procedures. Adhere to the principle of legal accountability, fairness and justice, lifelong responsibility, seriously define responsibility, accountability.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.6;D922.27

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