摘 要

当下中国经济正在从高速度增长转向高质量发展，然而我国环境污染现状不容乐观，雾霾连绵不断、土地荒漠化进程加剧、西南地区水资源匮乏、林业面积锐减等问题较突出，防污治理任重道远。生态保护意识的缺失导致部分领导干部心中只有地区短时间经济的增长，对防污治理和自然资源资产开发利用问题重视不够，当地经济效益变好的同时，环境污染问题较突出，严重影响了社会协调发展。基于此，出现了领导干部自然资源资产离任审计这一新型审计模式，开展自然资源离任审计能够促进社会、经济与环境的和谐发展。

全文共分为五部分：第一部分说明选题的目的及意义、国内外研究现状、研究内容与研究方法；第二部分对自然资源离任审计的相关概念进行界定，并阐述自然资源离任审计的产生与发展及所依据的理论基础。第三部分论述自然资源离任审计的程序与方法。第四部分结合近几年来国内试点工作的开展状况，分析我国自然资源离任审计存在的困难和诸多问题。第五部分针对自然资源离任审计存在的问题，运用新思维、新思路、新理念，从完善产权体系、搭建数据共享平台、构建评价指标、建立追究机制、加强审计队伍建设等方面提出行之有效的审计对策。

研究结果表明：制定自然资源离任审计工作的方案，需要因地制宜，具体问题具体分析，针对不同种类的自然资源资产可以采用不同的审计方法和思路，也不能拘泥于传统的审计模式，需要与时俱进，打破传统思维，应用自然资源离任审计新模式。

本文的特色：基于实践，论述国内自然资源离任审计先进的经验与方法，运用新技术、新视角，提出解决自然资源离任审计问题的新思路和新方法。

关键词：领导干部；自然资源资产；离任审计；经济责任审计

Abstract

At present, the economy of China is changing from high speed growth to high quality development. However, the current situation of environmental pollution in China is not optimistic. The problems such as continuous smog, intensified desertification of the land, lack of water resources in the Southwest region, and sharp decline in the forest area are outstanding. Anti-fouling governance has a long way to go. The absence of ecological protection consciousness led some leading cadres only to the short-term economic growth of the region. They did not pay enough attention to the issue of anti-fouling governance and the development and utilization of natural resources assets. At the same time, the local economic benefits improved, and the environmental pollution problem was more prominent, which seriously affected the coordinated development of society. Based on the current situation, this paper puts forward the new audit model of the outgoing audit of the natural resources assets of leading cadres(hereinafter referred to as natural resources audit), and the natural resources audit can promote the harmonious development of the social economy and the environment.

The full text is divided into five parts: The first part expounds the purpose and significance of the topic selection, the current research situation at home and abroad, the research content and research methods; The second part defines the relevant concepts of natural resources assets audit, and expounds the origin and development of natural resources audit and the theoretical basis on which it is based. The third part discusses the procedure and method of the outgoing audit. The fourth part analyzes the difficulties and many problems of natural resources audit in China based on the development of domestic pilot work in recent years. The fifth part aims at the problems existing in the natural resources audit, and puts forward the effective and perfect natural resources audit countermeasures.The research results show that the set of leading cadres of natural resources assets departure audit plan, to adjust measures to local conditions, specific issue concrete analysis, according to different kinds of natural resources assets can adopt different audit parallel study method and train of thought, and also can't stick to traditional audit mode, you can set up a joint audit system, to absorb different disciplines background, different knowledge and skills of all aspects of people's point of view. In addition, we need to keep pace with The Times, ride on the Internet plus a free ride, big data cloud computing assistant, break through traditional thinking, and launch the new mode of outgoing audit.

The research results show that the development of natural resources audit work needs to be tailored to local conditions and specific problems. Different audit methods and ideas can be used for different types of natural resources assets, nor can they be rigidly adhered to traditional audit models. They need to keep pace with the times. Break the traditional thinking and apply the new natural resources audit model.

The characteristics of this article: based on practice, to refine the advanced experience and methods in the domestic natural resources audit, using new technologies, new perspectives, and propose new ideas and methods to solve the natural resources audit problem.

Key Words:Leading cadres; Natural resource assets;Outgoing audit;Audit of economic

liability

目 录

第1章 绪论 1

1.1 选题的目的及意义 1

1.2 国内外研究现状 2

1.3 研究内容与研究方法 3

第2章 领导干部自然资源资产离任审计概述 4

2.1 领导干部自然资源资产离任审计的相关概念及界定 4

2.2领导干部自然资源资产离任审计的产生与发展 4

2.3领导干部自然资源资产离任审计的理论基础 5

第3章 领导干部自然资源资产离任审计的程序与方法 7

3.1 领导干部自然资源资产离任审计的分类 7

3.2领导干部自然资源资产离任审计程序 7

3.3领导干部自然资源资产离任审计方法 8

第4章 我国自然资源离任审计存在的困难和问题分析 10

4.1 基础数据获取存在障碍 10

4.2 责任权属划分不清晰 11

4.3 政府问责机制缺失 11

4.4自然资源离任审计考评体系缺失 12

4.5自然资源离任审计力量不足 12

第5章 完善领导干部自然资源资产离任审计的对策 14

5.1完善权责明确的产权体系 14

5.2搭建自然资源资产数据共享平台 15

5.3 构建自然资源离任审计评价指标体系 15

5.4加强自然资源离任审计人员队伍建设 16

5.5 建立明确的责任追究制度 17

结束语 19

参考文献 20

致 谢 22

第1章 绪论

1.1 选题的目的及意义

改革开放以来，我国为了追求经济增长成为经济强国，粗放式增长模式成为中国经济的常态化，可是我国人均GDP在达到中等发达水平的同时，我国陷入了环境污染的漩涡。雾霾连绵不断、水土流失严重、土地荒漠化进程加剧、饮用水水质不达标，天蓝、地绿、水清已经成为民众的奢望，环境污染问题日渐加剧，防污治理成为党中央及广大群众的强烈心声。部分党委及政府领导干部不作为，只注重经济增长忽视生态文明建设，导致大规模国有自然资源资产流失， 这一问题引起了中央的高度重视。“美丽”在十九大报告中成为首次出现的关键词。在3万多字的报告全文中，绿色出现了15次。建设生态文明是恩泽万民、福泽后代的千年大计，必须牢固树立“两山”理念，促使我国粗放式增长模式成功转型为集约型增长模式，不断完善国内审计工作。领导干部自然资源资产离任审计（以下简称自然资源离任审计）能够厘清领导干部的社会和生态责任，算好“经济账”的同时也能算好“生态账”，能够有效评价领导干部履职情况，借此强化领导干部责任担当意识，确保自然资源离任审计保持常态化，有效规范监督管理领导干部，提高广大领导干部的环保意识^[1]。自然资源离任审计契合了中央关于“新发展理念”思想，促进改革发展、完善国家治理体系和增强审计监督力度，对于深化经济体制改革、完善现代企业制度，具有重要理论指导意义和重大现实实践意义。

自然资源离任审计是在资源环境审计与经济责任审计两者相互融合的基础上加上专项审计的内容而产生的一种新型审计研究方向，是在传统经济责任审计基础上的拓展与延伸，同时又包含了资源环境审计的生态理念和经济理念，是资源环境审计的外延。自然资源离任审计在资源环境审计和经济责任审计的基础上，不仅反映领导干部任职期间的财务状况还从生态价值、社会价值等多方面提出了多重要求，丰富了经济责任审计的内容，明确了领导干部生态文明建设的责任，为早日实现美丽新中国美好愿景打下基础。