会计学院知识库

十九大明确指出，资源与环境危机现已成为我国面临的一个严峻课题，自然资源资产和生态环境领域存在“不平衡、不充分”的状态，需要实行更加严格的保护制度。为了改变这种状况，达到可持续发展的目的，对自然资源进行高效管理和利用是必不可少的。实施领导干部自然资源资产离任审计，恰恰是我们国家为了转变领导干部以前“唯GDP”评价政绩好坏、破解环境难题、促进生态文明建设而做出的重大制度安排。为了确保此类审计工作的顺利进行，首先需要制定出一套全面，科学和配套的评价指标体系，因此，本研究中根据自然资源资产属性及领导干部职责范围，构建了对应的评价指标，希望对指标体系的改进有所帮助，助力领导干部自然资源资产离任审计常态化。
首先，本文对国外环境审计和国内有关自然资源资产离任审计的相关文献进行整理，明确界定了相关概念，介绍了理论依据。随后，分析了自自然资源资产离任审计开始实施以来，部分省（市）关于指标体系内容的选择和当前自然资源资产离任审计出现的问题。接着，解释了开展领导干部自然资源资产离任审计的必要性及选取指标的选取原则，并以《自然资源资产离任审计试点方案》规定的审计内容为依据，从自然资源资产政策执行、资金使用以及保护情况三个维度构建自然资源资产离任审计评价指标体系，并运用层次分析法确定各指标权重，该方法能够较为全面的对领导干部的履职情况做出客观评价。最后，以T市为审计案例，对所构建的指标体系进行实际应用，并提出有效推行自然资源资产离任审计评价指标体系的保障措施。

The 19th National Congress made it clear that the resources and environment crisis has now become a serious problem facing our country, natural resources assets and ecological environment in the field of "unbalanced and inadequate" state, the need for a more strict protection system. In order to change this situation and achieve the goal of sustainable development, efficient management and utilization of natural resources is essential. The audit of outgoing leading officials' natural resources and assets is precisely a major institutional arrangement made by our country in order to change the former "GDP" evaluation of the performance of leading officials, solve environmental problems and promote the construction of ecological civilization.In order to ensure the smooth progress of such audit work, it is first necessary to develop a comprehensive, scientific and supporting evaluation index system. Therefore, in this study, according to the nature of natural resources assets and the scope of responsibilities of leading cadres, corresponding evaluation indexes are constructed, hoping to help improve the evaluation index system and promote the normalization of the natural resources assets departure audit of leading cadres.

In the first instance, this paper sorted out the relevant literature of foreign environmental audit and domestic outgoing audit of natural resource assets, clearly defined the relevant concepts, and introduced the theoretical basis. Subsequently, the paper analyzes the selection of index system in some provinces (municipalities) and the problems in the outgoing audit of natural resources assets since the audit began to be implemented. Then, it explains the necessity of carrying out the audit of leading cadres' natural resources and assets leaving office and the principle of selecting indexes, and takes the audit content stipulated in the Pilot Program of Outgoing Audit of Natural Resource Assets as the basis, the evaluation index system of natural resources assets departure audit is constructed from three dimensions: the implementation of natural resources assets policy, the use of funds and the protection, and the weight of each index is determined by the analytic hierarchy process. This method can make an objective evaluation of the performance of leading cadres more comprehensively. Finally, taking T City as an audit case, the constructed indicator system is applied in practice, and the guarantee measures for effectively implementing the evaluation indicator system of natural resources assets leaving office are put forward.