吉首大学学报(自然科学版)

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领导干部自然资源资产经济责任审计评价及其指标体系

凌生春   

  1. (长沙师范学院,湖南 长沙 410100)
  • 出版日期:2016-09-25 发布日期:2016-10-01
  • 作者简介:凌生春(1965—),高级审计师,湘潭大学客座教授,硕士研究生导师,主要从事审计、财务管理研究.
  • 基金资助:

    湖南省情与决策咨询研究重点课题(2015ZD1);湖南省教育科学研究优秀青年项目(14B018)

Construction of Economic Responsibility Audit Evaluation Index System of Leaders Natural Resource Assets

LING Shengchun   

  1. (Changsha Normal University,Changsha 410100,China)
  • Online:2016-09-25 Published:2016-10-01

摘要:

剖析领导干部自然资源资产经济责任审计评价的目标,明确审计评价的主要内容,界定审计对象,进而尝试构建领导干部自然资源资产经济责任审计评价指标体系,并探讨该类审计与评价的方法,旨在为领导干部自然资源资产经济责任审计工作提供可操作性的指导.

关键词: 领导干部, 自然资源资产, 评价指标体系, 经济责任审计

Abstract:

Economic responsibility audit of natural resource assets,has been proposed by the 3rd Plenum of the 18th Communist Party of China,which is sense to be sustainable economic and social,but how the concrete used in the audit practice,still need to explore. First,this paper analyzes the target of economic responsibility audit evaluation of leaders' natural resource assets,clear the main content and auditees of audit evaluation,secondly try to build economic responsibility audit evaluation index system of leaders' natural resource assets,thirdly discussion this method of audit and evaluation. It aims to provide operational guidance for the Leaders natural resource assets audit.

Key words: natural resource assets, evaluation index system, economic responsibility audit

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