我國自然資源資產(chǎn)離任審計(jì)問題的探討
發(fā)布時(shí)間：2019-03-31 15:32
【摘要】：改革開放初期,我國大力倡導(dǎo)“以經(jīng)濟(jì)建設(shè)為中心”、“發(fā)展才是硬道理”等思想,這是當(dāng)時(shí)歷史條件下的必然產(chǎn)物,我國的經(jīng)濟(jì)發(fā)展也因此取得了全世界矚目的成就。然而,經(jīng)濟(jì)高速發(fā)展的背后是以自然資源的大量消耗為支撐的,我國人均生態(tài)占用量也由1980年的0.89公頃提高至2000年的1.26公頃,遠(yuǎn)遠(yuǎn)超過了國內(nèi)生態(tài)實(shí)際承載力0.72公頃/每人。面對經(jīng)濟(jì)發(fā)展和自然資源環(huán)境之間的矛盾日益突出,2003年國家前領(lǐng)導(dǎo)人胡錦濤同志果斷地提出了“人與自然和諧相處”的科學(xué)發(fā)展觀,力求實(shí)現(xiàn)我國經(jīng)濟(jì)健康且穩(wěn)定地增長。為了加強(qiáng)對各地區(qū)負(fù)責(zé)人自然資源管理績效的考核以及相關(guān)環(huán)保責(zé)任的監(jiān)管,我國創(chuàng)新地提出了“自然資源資產(chǎn)離任審計(jì)”,這一新概念最早出現(xiàn)在十八屆三中全會(huì)的《中共中央關(guān)于全面深化改革若干重大問題的決定》文件中,充分地反映了國家領(lǐng)導(dǎo)人對自然資源產(chǎn)權(quán)制度的建設(shè)以及生態(tài)環(huán)境的高度重視。2015年11月,中央政府又出臺(tái)了《開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)試點(diǎn)方案》,該方案明確地將土地、水、森林以及礦產(chǎn)等資源作為重點(diǎn)審計(jì)領(lǐng)域以綜合考核領(lǐng)導(dǎo)干部的政績,標(biāo)志著我國嶄新的自然資源資產(chǎn)離任審計(jì)正式拉開序幕。近兩年來,自然資源資產(chǎn)離任審計(jì)逐漸成為了一個(gè)熱點(diǎn)專題,與此相關(guān)的研究成果也越來越豐富,由最初主要集中于審計(jì)主體、審計(jì)對象、審計(jì)內(nèi)容、審計(jì)方法等基本理論的探討,深入到審計(jì)評(píng)價(jià)指標(biāo)體系的構(gòu)建、地方政府審計(jì)試點(diǎn)案例的分析等實(shí)際問題�；诖�,本文旨在剖析總結(jié)我國開展自然資源資產(chǎn)離任審計(jì)所面臨的現(xiàn)實(shí)問題,并借鑒試點(diǎn)地區(qū)的成功經(jīng)驗(yàn),針對性地闡述相關(guān)的實(shí)施對策。首先,本文以我國過去經(jīng)濟(jì)發(fā)展和環(huán)境問題的矛盾關(guān)系為切入點(diǎn),分析了自然資源資產(chǎn)離任審計(jì)產(chǎn)生的內(nèi)在動(dòng)因以及必要性,然后梳理歸納了相關(guān)文獻(xiàn)資料并介紹了本文的研究思路和方法。其次,本文對自然資源資產(chǎn)離任審計(jì)的幾個(gè)相關(guān)的概念進(jìn)行了界定,并闡述了自然資源資產(chǎn)離任審計(jì)在審計(jì)數(shù)據(jù)分析、審計(jì)重點(diǎn)以及相關(guān)審計(jì)制度三方面的特征,并分析得出自然資源資產(chǎn)離任審計(jì)實(shí)際上是經(jīng)濟(jì)責(zé)任審計(jì)和資源環(huán)境審計(jì)的延伸,接著依次闡述了自然資源資產(chǎn)離任審計(jì)理論基礎(chǔ),即環(huán)境資源價(jià)值理論、產(chǎn)權(quán)理論以及委托代理理論,其中,環(huán)境資源價(jià)值理論主要是結(jié)合勞動(dòng)價(jià)值論、存在價(jià)值論、效用價(jià)值論三種價(jià)值理論對自然資源資產(chǎn)和環(huán)境的價(jià)值進(jìn)行論證,產(chǎn)權(quán)理論主要是從資源的排他性和競爭性兩個(gè)方面分析自然資源資產(chǎn)產(chǎn)權(quán)安排不合理的根本原因,而委托代理理論主要是分析了我國自然資源資產(chǎn)的雙重委托代理關(guān)系下所有權(quán)管理和行政權(quán)管理分離的必要性。再次,闡述了我國自然資源資產(chǎn)離任審計(jì)的現(xiàn)狀,并統(tǒng)計(jì)整理了各地區(qū)的試點(diǎn)情況,從而佐證了2018年以后在全國范圍內(nèi)建立自然資源資產(chǎn)離任審計(jì)常規(guī)化制度的可行性。同時(shí),也分析指出了我國自然資源資產(chǎn)離任審計(jì)實(shí)踐中在自然資源資產(chǎn)負(fù)債表、審計(jì)評(píng)價(jià)體系、審計(jì)獨(dú)立性、審計(jì)資源配置以及審計(jì)結(jié)果運(yùn)用等六個(gè)方面的問題,并依次對上述問題進(jìn)行原因剖析。然后,介紹了浙江省湖州市A縣自然資源資產(chǎn)離任審計(jì)試點(diǎn)經(jīng)驗(yàn),分析其在審計(jì)人力資源的拓展、審計(jì)技術(shù)方法的創(chuàng)新以及審計(jì)問責(zé)機(jī)制的完善這三個(gè)方面所取得的工作成果,并總結(jié)出了一些可復(fù)制推廣的經(jīng)驗(yàn)借鑒。最后,主要是根據(jù)上文的原因分析以及A縣的試點(diǎn)經(jīng)驗(yàn)借鑒,從自然資源資產(chǎn)核算體系、自然資源資產(chǎn)產(chǎn)權(quán)保護(hù)、審計(jì)隊(duì)伍建設(shè)以及審計(jì)問責(zé)機(jī)制四個(gè)方面提出針對性的對策建議。
[Abstract]:In the early stage of reform and opening-up, our country has vigorously advocated the thought of "economic construction as the center", "It's hard to develop." and so on, which is the inevitable product under the historical conditions, and the economic development of our country has also made great achievements in the world. However, the economic high-speed development is supported by a large amount of consumption of natural resources, and the per-capita ecological footprint in China is increased from 0.89 hectares in 1980 to 1.26 hectares in 2000, far more than that of the domestic ecological actual bearing capacity of 0.72 hectares per person. In the face of the increasingly prominent contradiction between the economic development and the natural resource environment, Comrade Hu Jintao, the leading leader of the country in 2003, made the "harmony between man and nature" 's scientific development view and tried to achieve the healthy and stable growth of our country's economy. In order to strengthen the assessment of the management performance of natural resources and the supervision of the related environmental responsibility of the responsible persons in various regions, China has put forward the audit of natural resource assets in an innovative way. The new concept first appeared in the Decision of the Central Committee of the Communist Party of China on a number of major issues in the comprehensive reform at the Third Plenary Session of the 18th CPC Central Committee, and fully reflected the importance attached by the state leaders to the construction of the property right system of natural resources and the ecological environment. In November 2015, in addition, that central government has put in place a pilot programme to conduct the post-departure audit of the leading cadre's natural resource assets, which clearly use the resources such as land, water, forest and mineral resources as the key audit area to comprehensively assess the performance of the leading cadres, The departure of our country's new natural resources assets is a prelude to the formal opening of the audit. In the past two years, the audit of natural resource assets has gradually become a hot topic, and the research results are becoming more and more abundant, which is mainly focused on the basic theories of audit subject, audit object, audit content, audit method and so on. In-depth to the construction of the audit evaluation index system, the analysis of the pilot case of local government audit, etc. Based on this, the purpose of this paper is to analyze the real problems faced by the post-departure audit of natural resource assets in our country, and to draw lessons from the successful experience in the pilot area, and to elaborate the relevant implementation countermeasures. First of all, this paper analyzes the internal causes and the necessity of the post-departure audit of natural resources assets based on the contradiction between the past economic development and the environmental problems in our country, and then sorts out the relevant documents and introduces the research thoughts and methods of this paper. Secondly, this paper defines several related concepts of the outgoing audit of natural resource assets, and expounds the characteristics of the audit of natural resource assets in the aspects of audit data analysis, audit focus and related audit system. In this paper, it is analyzed that the audit of natural resource assets is actually the extension of the audit of economic responsibility and the audit of resource environment, and then the theoretical basis of the audit of natural resource assets, that is, the theory of environmental resource value, the theory of property right and the theory of entrusted agency, The theory of environmental resource value is to demonstrate the value of the natural resources assets and the environment in terms of the theory of labor value, the existence of the theory of value and the value theory of utility value. The property right theory is from the two aspects of the exclusiveness and the competition of the resources, and analyzes the root cause of the unreasonable arrangement of the property right of the natural resources. The principal of the proxy agent is to analyze the necessity of the separation of the ownership and the administrative power under the dual-agent relationship of the natural resources assets in our country. Thirdly, the present situation of the post-departure audit of natural resources assets in our country is described, and the pilot situation of each area is compiled and the feasibility of the conventional system for the post-departure audit of natural resource assets will be established in the whole country after 2018. At the same time, the author also points out the six aspects, such as the balance sheet of natural resources, the evaluation system of the audit, the independence of the audit, the resource allocation of the audit and the application of the audit results in the audit practice of natural resource assets of our country, and analyzes the above-mentioned problems in turn. Then, this paper introduces the pilot experience of the post-departure audit of natural resources in the A county of Huzhou City, Zhejiang Province, and analyzes its achievements in the three aspects of the expansion of the audit human resources, the innovation of the method of auditing and the perfection of the audit accountability mechanism. The experience of some replicable promotion is also summarized. Finally, based on the analysis of the above reasons and the experience of the pilot experience in A county, the paper puts forward some suggestions on the countermeasures from the aspects of the natural resource asset accounting system, the property right protection of natural resources, the construction of the audit team and the audit accountability mechanism.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4
[Abstract]:In the early stage of reform and opening-up, our country has vigorously advocated the thought of "economic construction as the center", "It's hard to develop." and so on, which is the inevitable product under the historical conditions, and the economic development of our country has also made great achievements in the world. However, the economic high-speed development is supported by a large amount of consumption of natural resources, and the per-capita ecological footprint in China is increased from 0.89 hectares in 1980 to 1.26 hectares in 2000, far more than that of the domestic ecological actual bearing capacity of 0.72 hectares per person. In the face of the increasingly prominent contradiction between the economic development and the natural resource environment, Comrade Hu Jintao, the leading leader of the country in 2003, made the "harmony between man and nature" 's scientific development view and tried to achieve the healthy and stable growth of our country's economy. In order to strengthen the assessment of the management performance of natural resources and the supervision of the related environmental responsibility of the responsible persons in various regions, China has put forward the audit of natural resource assets in an innovative way. The new concept first appeared in the Decision of the Central Committee of the Communist Party of China on a number of major issues in the comprehensive reform at the Third Plenary Session of the 18th CPC Central Committee, and fully reflected the importance attached by the state leaders to the construction of the property right system of natural resources and the ecological environment. In November 2015, in addition, that central government has put in place a pilot programme to conduct the post-departure audit of the leading cadre's natural resource assets, which clearly use the resources such as land, water, forest and mineral resources as the key audit area to comprehensively assess the performance of the leading cadres, The departure of our country's new natural resources assets is a prelude to the formal opening of the audit. In the past two years, the audit of natural resource assets has gradually become a hot topic, and the research results are becoming more and more abundant, which is mainly focused on the basic theories of audit subject, audit object, audit content, audit method and so on. In-depth to the construction of the audit evaluation index system, the analysis of the pilot case of local government audit, etc. Based on this, the purpose of this paper is to analyze the real problems faced by the post-departure audit of natural resource assets in our country, and to draw lessons from the successful experience in the pilot area, and to elaborate the relevant implementation countermeasures. First of all, this paper analyzes the internal causes and the necessity of the post-departure audit of natural resources assets based on the contradiction between the past economic development and the environmental problems in our country, and then sorts out the relevant documents and introduces the research thoughts and methods of this paper. Secondly, this paper defines several related concepts of the outgoing audit of natural resource assets, and expounds the characteristics of the audit of natural resource assets in the aspects of audit data analysis, audit focus and related audit system. In this paper, it is analyzed that the audit of natural resource assets is actually the extension of the audit of economic responsibility and the audit of resource environment, and then the theoretical basis of the audit of natural resource assets, that is, the theory of environmental resource value, the theory of property right and the theory of entrusted agency, The theory of environmental resource value is to demonstrate the value of the natural resources assets and the environment in terms of the theory of labor value, the existence of the theory of value and the value theory of utility value. The property right theory is from the two aspects of the exclusiveness and the competition of the resources, and analyzes the root cause of the unreasonable arrangement of the property right of the natural resources. The principal of the proxy agent is to analyze the necessity of the separation of the ownership and the administrative power under the dual-agent relationship of the natural resources assets in our country. Thirdly, the present situation of the post-departure audit of natural resources assets in our country is described, and the pilot situation of each area is compiled and the feasibility of the conventional system for the post-departure audit of natural resource assets will be established in the whole country after 2018. At the same time, the author also points out the six aspects, such as the balance sheet of natural resources, the evaluation system of the audit, the independence of the audit, the resource allocation of the audit and the application of the audit results in the audit practice of natural resource assets of our country, and analyzes the above-mentioned problems in turn. Then, this paper introduces the pilot experience of the post-departure audit of natural resources in the A county of Huzhou City, Zhejiang Province, and analyzes its achievements in the three aspects of the expansion of the audit human resources, the innovation of the method of auditing and the perfection of the audit accountability mechanism. The experience of some replicable promotion is also summarized. Finally, based on the analysis of the above reasons and the experience of the pilot experience in A county, the paper puts forward some suggestions on the countermeasures from the aspects of the natural resource asset accounting system, the property right protection of natural resources, the construction of the audit team and the audit accountability mechanism.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 錢水祥;;領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)研究[J];浙江社會(huì)科學(xué);2016年03期
2 高敏雪;;擴(kuò)展的自然資源核算——以自然資源資產(chǎn)負(fù)債表為重點(diǎn)[J];統(tǒng)計(jì)研究;2016年01期
3 董延安;趙紅;;自然資源資產(chǎn)離任審計(jì)的背景與基本思路[J];會(huì)計(jì)之友;2015年24期
4 向書堅(jiān);鄭瑞坤;;自然資源資產(chǎn)負(fù)債表中的資產(chǎn)范疇問題研究[J];統(tǒng)計(jì)研究;2015年12期
5 操建華;孫若梅;;自然資源資產(chǎn)負(fù)債表的編制框架研究[J];生態(tài)經(jīng)濟(jì);2015年10期
6 封志明;楊艷昭;陳s，
本文編號(hào)：2451042
本文鏈接：http://sikaile.net/jingjilunwen/sjlw/2451042.html
最近更新
教材專著
