会计学院知识库

生态，对人类文明的存续有着至关重要的影响。为满足人民对美好生活的追求，同时实现我国经济的高质量发展，党中央从全局角度出发，高瞻远瞩，相继出台和建立了多项具有保障性的政策和制度，包括领导干部自然资源资产离任审计制度、国有自然资源资产报告制度等，为推进生态文明建设、尽早实现美丽中国的目标保驾护航。然而，由于一些主客观因素的限制以及存在矛盾等不利条件的影响，这一离任审计制度的落地效果并未达到预期目标。通过采用何种路径和方法方式能够更好地实现这一审计制度的目标一直是学术界和实务界都在探索的课题。在此，本文创新性的提出通过编制国有自然资源资产报告来助力这一离任审计目标的进一步实现。

本文的行文逻辑起点为“问题意识、目标导向”，全文以解决问题、实现目标为出发点和落脚点进行谋篇布局。首先，论述研究背景和意义来引出本文要解决的问题，即如何编制国有自然资源资产报告以更好的助力于领导干部自然资源资产离任审计制度的实施；其次，通过阅读大量文献，总结梳理了国有自然资源资产报告制度建设、国有自然资源资产报告内容编制、领导干部自然资源资产离任审计实施现状等研究内容；再次，厘清并辩证阐释了概念间的逻辑关系，铺叙学术理论并在此基础上对国有自然资源资产报告的发展现状进行了介绍，分析了本文研究问题能够解决的可行性；最后，在完成上述工作后，顺理成章的提出应当构建什么样的报告内容框架以更好的服务于离任审计工作，并以甘肃省为例，提出甘肃省应当如何构建起离任审计导向下的国有自然资源资产报告内容框架。

通过系统研究，本文认为，领导干部自然资源资产离任审计制度和国有自然资源资产报告制度在建设目标、监督对象、包含内容、政策要求等方面有许多紧密相关的联系，因此，报告可以成为完善离任审计制度又一新的实施路径，成为离任审计重要的审计依据。在内容构建方面，报告的内容应当以离任审计的目标要求和离任审计重点审计内容的需要为导向和起点进行编制，在促进离任审计目标更有效实现的同时，也利于进一步完善国有自然资源资产报告的内容体系。

Ecology has crucial influence on the subsist of human civilization. For satisfying the people’s pursuit of a better life and at the same time implement high-quality economic growth in our country, the Party Central Committee has taken the whole visual angle and take a broad and long-term view, and has triumphantly introduced and set up a large amount of safeguard policies and systems, including audit outgoing official’s natural resource asset management, the state-owned natural resource asset reporting system, which escort the boost of ecological civilization and the realization of the goal of a beautiful China with the least delay possible. However, on account of the limitations of some subjective and objective factors and the existence of contradictions and other unfavorable conditions, the landing effect of this outgoing audit system has not reached the expected goal. What kind of path and method can be adopted to better realize the goal of this audit system has always been a topic that academia and practice circles are exploring and researching. Here, this article creatively proposes to compile a state-owned natural resource asset report to help further realize this outgoing audit goal.

The logical starting point of this article is "problem awareness, goal orientation", and the full text is based on settling matters and realizing goals as the starting point and end point for the layout of the article. First, conference the investigate setting and significance to draw forth the issue to be settled in this article, that is, how to compile a state-owned natural resource asset report to better assist the implementation of the natural resource asset outgoing facilitate system for leading cadres; secondly, through reading up voluminous documents, tally up and tease out research contents such as the establishment of the state-owned natural resource asset report system, the arrangement of the substance of the state-owned natural resource asset report, and the current situation of implementation status of the natural resource asset off-office auditing of leading cadres; again, the centre notions regard to the research of this article are clarified and the logic between the notions is accounted on the basis of the scientific theory, the evolution actuality of the state-owned natural resource asset report is recommended, and the viability of addressing the matters in this essay is analyzed. Finally, after fulfilling the aforesaid task, it is logical to propose what kind of structure should be constructed The report content framework serves to better serve the outgoing audit of natural resource assets of leading cadres, and combines the actual situation of Gansu Province to apply case studies to propose how Gansu Province should construct a state-owned natural resource asset report content framework under the direction of off-office auditing.

Through systematic research, this article believes that the natural resource asset off-office auditing system of leading cadres and the state-owned natural resource asset reporting system are closely related in terms of construction goals, supervision objects, content, and policy requirements. Therefore, the report can be perfected. Another new implementation path for the off-office auditing system has become an important audit basis for outgoing audits. In terms of content construction, the content of the report should be prepared based on the objectives and requirements of the off-office auditing and the needs of the key audit content of the off-office auditing. It will not only promote the more effective realization of the off-office auditing objectives, but also help to further improve the state-owned nature. Content system of resource asset report.