【摘要】：改革開放以來,我國長期堅持以經(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,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,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,對領(lǐng)導(dǎo)干部實行自然資源資產(chǎn)離任審計,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,是對中國特色社會主義審計制度的重大創(chuàng)新,同時也是審計署牽頭推進(jìn)深化改革的首要任務(wù)。近年來,我國理論界對自然資源資產(chǎn)離任審計理論的研究取得了包括自然資源資產(chǎn)離任審計的概念、目標(biāo)、范圍、內(nèi)容以及評價方法、評價指標(biāo)等一系列具有較高參考價值的研究成果。由于制度不健全、公眾參與意識不強(qiáng)、自然資源管理水平不高、評價指標(biāo)不完善和審計人才資源匱乏等內(nèi)外因素的影響,當(dāng)前我國的自然資源資產(chǎn)離任審計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)考評體系沒有完全納入領(lǐng)導(dǎo)干部績效考核范圍和自然資源資產(chǎn)離任審計人才匱乏等問題。針對這些問題,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)審計機(jī)關(guān)自然資源資產(chǎn)離任審計人力資源儲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)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4

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