领导干部自然资源资产离任审计研究

赵静

【摘  要】以绿水青山为首要目标的生态文明经济是我国今后的主流发展方向，注重自然资源和生态建设是政府领导干部的基本责任。领导干部应对自然资源的保护尽职尽责，同时，应强化离任审计的监督职能，在双重保障下我国生态资源能够快速恢复。根据我国对生态文明、自然资源方面制定的政策，离任审计快速响应国家政策制定了具体的审计执行方案。论文简单介绍了领导干部自然资源资产离任审计并对我国离任审计的现状进行了分析，以审计方法和对象作为切入点，以青海省为实例分析领导干部自然资源资产离任审计在开展过程中存在的问题，依据问题对青海省领导干部自然资源资产离任审计的相关政策和如何整改提出建议。

【Abstract】Ecological civilization economy with lucid waters and lush mountains as the primary goal is the mainstream development direction in China in the future. It is the basic responsibility of government leading officials to pay attention to the natural resources and ecological construction. Leading officials should be responsible for the protection of natural resources. At the same time， they should strengthen the supervision function of outgoing audit， so that China's ecological resources can be restored quickly under the dual guarantee. According to China's policies on ecological civilization and natural resources， the outgoing audit quickly responds to the national policies and formulates the specific audit implementation plan. This paper briefly introduces the natural resources assets accountability audit of outgoing leading officials， and analyzes the current situation of outgoing audit in China. Taking the audit methods and objects as the breakthrough point， taking Qinghai Province as an example， this paper analyzes the problems existing in the process of carrying out the natural resources assets accountability audit of outgoing leading officials. According to the problems， the paper puts forward some suggestions on the relevant policies and how to rectify the natural resources assets accountability audit of outgoing leading officials in Qinghai Province.

【关键词】自然资源;离任审计;领导干部

【Keywords】natural resources; outgoing audit; leading officials

【中图分类号】F239.47                                             【文献标志码】A                                                 【文章編号】1673-1069（2021）07-0105-03

1 引言

目前，我国自然资源的拥有量多但是由于人口众多的现状，人均自然资源占有率并不高，加上近些年追求经济的快速发展，采用粗放型的发展模式，消耗浪费了大量的自然资源，其中包括不可再生能源的过度使用，导致生态环境开始恶化。针对这个原因，我国近几年对生态环境和自然资源出台了很多保护和修复措施。十八大会议提出绿色发展，保护生态环境迫在眉睫，采用通过保护和节约自然资源资产，来实现对生态系统的修复。所以我国对领导干部自然资源资产离任审计投入相当多的关注，通过离任审计的开展，实现对自然资源资产的实时控制，以实现完成改善生态环境的目标。……