本文關(guān)鍵詞： 自然資源資產(chǎn)離任審計(jì) 框架體系 試點(diǎn)情況　出處：《山東師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國的自然資源狀況與大氣環(huán)境狀況日益惡化,對經(jīng)濟(jì)社會的可持續(xù)發(fā)展以及人民健康狀況造成了嚴(yán)重影響。為更好更快地推進(jìn)生態(tài)文明建設(shè)的進(jìn)程,使資源及環(huán)境問題得到有效解決,中共十八屆三中全會通過的《中共中央關(guān)于全面深化改革若干重大問題的決定》(以下簡稱《決定》)首次提出“對領(lǐng)導(dǎo)干部實(shí)行自然資源資產(chǎn)離任審計(jì)”(以下簡稱“該項(xiàng)審計(jì)”),以強(qiáng)化領(lǐng)導(dǎo)干部責(zé)任為出發(fā)點(diǎn),推動自然資源狀況與環(huán)境問題的改善。這一全新審計(jì)一經(jīng)提出,便引起了理論界和實(shí)務(wù)界的廣泛關(guān)注和重視。目前,自然資源資產(chǎn)離任審計(jì)仍處于探索及試點(diǎn)階段,諸多基本理論問題尚未形成統(tǒng)一結(jié)論,對于經(jīng)常性的自然資源資產(chǎn)離任審計(jì)制度的建立也仍然缺乏理論和實(shí)踐的規(guī)范與參考。自然資源資產(chǎn)離任審計(jì)強(qiáng)調(diào)應(yīng)做到對領(lǐng)導(dǎo)干部的責(zé)任與績效的雙重考核,同時,不應(yīng)僅以經(jīng)濟(jì)責(zé)任衡量領(lǐng)導(dǎo)干部的政績,要更加重視對其在自然資源資產(chǎn)與生態(tài)保護(hù)方面所負(fù)責(zé)任的考核。本文對目前已有自然資源資產(chǎn)離任審計(jì)的相關(guān)理論研究進(jìn)行梳理和探討,在此基礎(chǔ)上,從該項(xiàng)審計(jì)的目標(biāo)、范圍、內(nèi)容、主體、客體、組織方式、方法、評價(jià)、責(zé)任界定以及結(jié)果運(yùn)用等方面嘗試性地提出一套專門適用于該項(xiàng)審計(jì)的框架體系,并對以上各方面的內(nèi)容進(jìn)行了詳盡的說明和闡釋。提出的創(chuàng)新內(nèi)容主要包括:一是在評價(jià)方面提出實(shí)行積分制,列出了具體的積分規(guī)則和計(jì)算公式,將計(jì)算出的最終積分作為領(lǐng)導(dǎo)干部離任時政績考核的參考內(nèi)容;二是在結(jié)果運(yùn)用方面,提出將審計(jì)結(jié)果與領(lǐng)導(dǎo)干部政績考核相結(jié)合的機(jī)制,將自然資源資產(chǎn)的經(jīng)濟(jì)價(jià)值、主要利益相關(guān)者(社會公眾)的滿意度、改善自然資源資產(chǎn)和資源環(huán)境狀況最有效的措施、領(lǐng)導(dǎo)干部對于自然資源資產(chǎn)管理的能力四個方面作為考核的評價(jià)標(biāo)準(zhǔn),并通過圖示對各個方面進(jìn)行了解釋說明。同時,對自然資源資產(chǎn)離任審計(jì)的試點(diǎn)現(xiàn)狀進(jìn)行了總結(jié);分析得出目前我國實(shí)施該項(xiàng)審計(jì)主要存在自然資源資產(chǎn)信息共享不足、審計(jì)人員數(shù)量及各領(lǐng)域?qū)I(yè)人員數(shù)量不足、如何提高審計(jì)評價(jià)的科學(xué)性與合理性、審計(jì)結(jié)果運(yùn)用不充分等問題及困難,并針對這些問題及困難提出了相對應(yīng)的具有可行性的建議:在信息共享方面可將該項(xiàng)審計(jì)與“互聯(lián)網(wǎng)+”相結(jié)合、在審計(jì)人員方面可考慮逐步建立起專門適用于該項(xiàng)審計(jì)的專業(yè)隊(duì)伍、在審計(jì)評價(jià)方面可結(jié)合PSR模型合理選取指標(biāo)并將評價(jià)結(jié)果具體化、在責(zé)任界定方面可將具體化的審計(jì)結(jié)果與領(lǐng)導(dǎo)干部的政績考核相結(jié)合。最終,本文主要希望通過構(gòu)建專門適用于自然資源資產(chǎn)離任審計(jì)的審計(jì)框架體系,對該項(xiàng)審計(jì)的理論研究進(jìn)行補(bǔ)充并為相關(guān)實(shí)踐工作的有序有效開展提供參考。
[Abstract]:In recent years, the situation of natural resources and atmospheric environment in China is deteriorating day by day, which has a serious impact on the sustainable development of economy and society as well as the health status of the people. The problem of resources and environment can be solved effectively. The "decision of the CPC Central Committee on the Comprehensive deepening of several important issues" (hereinafter referred to as "the decision") adopted at the third Plenary session of the 18 CPC Central Committee (hereinafter referred to as "the decision") proposed for the first time that "auditing the departure of the natural resources assets of leading cadres" (. Hereinafter referred to as "the audit"). To strengthen the responsibility of leading cadres as a starting point to promote the improvement of natural resources and environmental problems. Once this new audit was put forward, it has aroused extensive concern and attention of the theoretical and practical circles. The exit audit of natural resources assets is still in the stage of exploration and pilot, and many basic theoretical problems have not yet reached a unified conclusion. For the establishment of the regular audit system of natural resources assets departure, there is still a lack of theoretical and practical norms and reference. The audit of natural resources assets departure emphasizes the dual assessment of the responsibility and performance of leading cadres. At the same time, the performance of leading cadres should not be measured solely on the basis of economic responsibility. It is necessary to pay more attention to the assessment of its responsibility in natural resources assets and ecological protection. From the objectives, scope, content, subject, object, organization, method, evaluation, responsibility definition and application of the results of the audit, this paper tries to put forward a set of framework system which is suitable for the audit. And the contents of the above aspects are explained and explained in detail. The innovative contents mainly include: first, the implementation of the integral system in the evaluation, listed the specific integration rules and calculation formulas. The final points will be calculated as the reference content of the performance assessment when the leading cadres leave office; Second, in the application of results, put forward the audit results and leadership cadres performance assessment of the combination of the mechanism, the economic value of natural resources assets, the main stakeholders (social public) satisfaction. The most effective measures to improve the natural resources assets and resource environment are the leading cadres' ability to manage natural resources assets as the evaluation criteria. At the same time, it summarizes the status quo of the pilot audit of natural resources assets. It is concluded that there are insufficient information sharing of natural resources assets, insufficient number of auditors and professionals in various fields, and how to improve the science and rationality of audit evaluation. The problems and difficulties in the application of the audit results are insufficient, and the corresponding feasible suggestions are put forward in view of these problems and difficulties: in the aspect of information sharing, the audit can be combined with the "Internet". In terms of auditors, we can gradually set up a professional team that is suitable for this audit. In the aspect of audit evaluation, we can reasonably select indicators in combination with PSR model and concretize the evaluation results. In the aspect of responsibility definition, the concrete audit results can be combined with the performance assessment of the leading cadres. Finally, this paper mainly hopes to build an audit framework system that is specially suitable for the audit of natural resources assets leaving office. The theoretical research of the audit is supplemented and a reference is provided for the orderly and effective development of the relevant practice.
【學(xué)位授予單位】：山東師范大學(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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本文編號：1484980