本文選題：X市　切入點：自然資源資產(chǎn)　出處：《內(nèi)蒙古大學(xué)》2017年碩士論文

【摘要】：改革開放以來,隨著經(jīng)濟社會的快速發(fā)展,我國面臨的資源約束趨緊、環(huán)境污染嚴(yán)重以及生態(tài)系統(tǒng)退化等問題也日益凸顯。為保護自然資源資產(chǎn),促使各級領(lǐng)導(dǎo)干部持續(xù)加大環(huán)境保護力度,更加重視本地區(qū)自然資源的有序開發(fā)和利用,2013年黨的十八屆三中全會明確提出,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。開展這一審計工作,不僅是對各級領(lǐng)導(dǎo)干部的"綠色體檢",更是對子孫后代的高度負(fù)責(zé),是經(jīng)濟新常態(tài)下國家賦予審計機關(guān)的一項重要職責(zé)。目的就是要加強生態(tài)文明建設(shè),通過強化對領(lǐng)導(dǎo)干部的責(zé)任追究,保護我們賴以生存和發(fā)展的自然資源和生態(tài)環(huán)境。X市自開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計以來,在各方面積累了一定的經(jīng)驗,但總的來說,仍處于探索階段,面臨的問題是最主要的,如對相關(guān)自然資源資產(chǎn)數(shù)據(jù)難以獲得,還沒有建立科學(xué)完備的考核評價體系、審計結(jié)果的嚴(yán)格運用仍存在阻礙、自然資源資產(chǎn)審計力量比較單薄等等。究其原因,有外部因素影響,也有審計機關(guān)自身原因,但最主要的是X市開展這一探索性工作的前提條件——自然資源資產(chǎn)"底數(shù)"未完全摸清,也沒有編制出健全完備的自然資源資產(chǎn)負(fù)債表。而完善這一前提基礎(chǔ),需要X市黨委、政府統(tǒng)籌協(xié)調(diào),各委辦局全部參與進來,進行細(xì)致全面的普查。針對方方面面的問題,本文提出要不斷打造完善自然資源信息共享機制和平臺,科學(xué)制定自然資源資產(chǎn)評價指標(biāo)和考核體系,強化審計結(jié)果運用的保障機制,進一步整合審計機關(guān)力量等。除此之外,我們應(yīng)該積極探索將領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計和任中審計有效結(jié)合,避免離任審計對自然資源資產(chǎn)監(jiān)督的時滯性。同時,要持續(xù)加強審計結(jié)果的嚴(yán)格運用,決不能使領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計成為形式,從而進一步提高審計的威懾力,促進全市自然資源資產(chǎn)集約利用和生態(tài)環(huán)境安全,真正為X市生態(tài)文明建設(shè)提供重要保障。
[Abstract]:Since the reform and opening up, with the rapid development of economy and society, our country is faced with resource constraints, serious environmental pollution and ecosystem degradation and other problems have become increasingly prominent.In order to protect natural resources assets, urge leading cadres at all levels to continuously increase environmental protection and pay more attention to the orderly development and utilization of natural resources in the region, the third Plenary session of the 18th CPC Central Committee in 2013 explicitly stated thatThe leading cadres should be audited for the departure of natural resources assets, and the system of lifelong investigation of ecological environmental damage liability should be established.To carry out this audit work is not only a "green physical examination" for leading cadres at all levels, but also a high degree of responsibility for future generations, and is an important responsibility entrusted to audit institutions by the state under the new normal state of economy.The aim is to strengthen the construction of ecological civilization, to protect the natural resources and ecological environment on which we rely for survival and development by strengthening the accountability of leading cadres, and to protect the natural resources and ecological environment of our leading cadres since they left office to audit their natural resources assets.It has accumulated some experience in various fields, but in general, it is still in the stage of exploration, and the problems it faces are the most important. For example, the data of related natural resources assets are difficult to obtain, and a scientific and complete evaluation system has not yet been established.There are still obstacles in the strict application of audit results, and the audit power of natural resources assets is weak and so on.The reason is that there are external factors and audit institutions themselves, but the most important reason is that the "base number" of natural resources assets is not fully understood.Nor has there been a sound balance sheet of natural resources.To perfect this premise, the Party committee and government of X city should be coordinated and all the appointed offices should take part in a detailed and comprehensive census.Aiming at various problems, this paper puts forward that we should constantly build and perfect the information sharing mechanism and platform of natural resources, scientifically formulate the evaluation index and appraisal system of natural resources assets, and strengthen the guarantee mechanism for the application of audit results.Further integrate the strength of audit institutions, etc.In addition, we should actively explore the effective combination of the outgoing audit of natural resources assets of leading cadres and the in-service audit to avoid the delay of the supervision of natural resources assets by the outgoing audit.At the same time, in order to continuously strengthen the strict application of the audit results, we must not make the exit audit of natural resources assets of leading cadres a form, thus further enhancing the deterrent power of auditing, promoting the intensive utilization of natural resources assets and ecological environment security in the whole city.Real for X City ecological civilization construction to provide an important guarantee.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4

【參考文獻】

相關(guān)期刊論文 前10條

1 吳虹雁;呂芳茹;顧義軍;;論自然資源資產(chǎn)的確認(rèn)、計量與系列報表編制框架[J];財會月刊;2017年10期

2 賀瑋琦;張巖;;領(lǐng)導(dǎo)干部森林資源資產(chǎn)離任審計評價指標(biāo)探討[J];林業(yè)經(jīng)濟;2017年03期

3 譚真;許亮;;對自然資源資產(chǎn)離任審計的再認(rèn)識[J];中國內(nèi)部審計;2017年03期

4 張欣穎;;領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計的思考[J];財會學(xué)習(xí);2017年05期

5 馬瑞;;新時期領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計路徑探析[J];財會學(xué)習(xí);2017年05期

6 鄧婷婷;;淺析領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計的推進策略[J];財會學(xué)習(xí);2017年04期

7 牟秦杰;陳玉成;魏世強;張愛余;;重慶市不同功能區(qū)水資源資產(chǎn)負(fù)債表的比較研究[J];西南師范大學(xué)學(xué)報(自然科學(xué)版);2017年02期

8 胡鎮(zhèn)鑫;;自然資源資產(chǎn)離任審計的理論探討[J];財會學(xué)習(xí);2017年03期

9 汪良;;領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計研究[J];財經(jīng)界(學(xué)術(shù)版);2017年03期

10 陳燕麗;王普查;;我國自然資源資產(chǎn)負(fù)債表構(gòu)建與運用研究——以政府官員離任審計為視角[J];財經(jīng)問題研究;2017年02期

相關(guān)重要報紙文章 前5條

1 任慧莉;;領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計制度設(shè)計探析[N];中國審計報;2017年

2 解迎春;;推進領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計的路徑[N];中國審計報;2017年

3 鐘振宇;;不重視生態(tài)環(huán)保 難過離任審計關(guān)[N];四川日報;2017年

4 谷樹忠;謝美娥;;論自然資源資產(chǎn)的內(nèi)涵、屬性與分類[N];中國經(jīng)濟時報;2015年

5 胡志喜;;嚴(yán)格實行領(lǐng)導(dǎo)干部耕保離任審計[N];中國國土資源報;2015年

相關(guān)碩士學(xué)位論文 前2條

1 蘆錦心;領(lǐng)導(dǎo)干部資源環(huán)境責(zé)任審計研究[D];浙江工商大學(xué);2015年

2 郭嘉;生態(tài)文明建設(shè)背景下北京市政府資源環(huán)境審計對策研究[D];首都經(jīng)濟貿(mào)易大學(xué);2015年

，

本文編號：1695141