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论文编号：	11046
作者编号：	2320170788
上传时间：	2019/12/4 14:04:04
中文题目：	领导干部自然资源资产离任审计研究
英文题目：	Audit Research on Departure of Natural Resources and Assets of Leading Cadres -- Based on A District of T-City
指导老师：	张继勋
中文关键字：	自然资源资产；离任审计；资源资产管理；环境保护；大数据审计
英文关键字：	Natural resources and assets;Outgoing audits;Resources and assets management;Environmental protection;Big data audit
中文摘要：	领导干部自然资源资产离任审计是经济发展与生态环境保护新形势新背景下应运而生的新兴的审计领域和审计方向，审计内容由过去的财政财务收支审计向自然资源资产离任审计延伸；审计方法，由传统的账、证、表审计向大数据、卫星遥感监测等拓展，客观评价领导干部自然资源资产管理及环境保护责任履行情况。领导干部自然资源资产离任审计是在生态环境问题日益严重的情况下审计部门在国家治理和深化改革过程中发挥建设性重要改革措施，对促进各级领导干部牢固树立绿色发展理念、认真履行自然资源资产管理和生态环境保护责任、推动形成人与自然和谐发展的新格局，切实维护生态环境安全和人民群众利益发挥了重要作用。本文采用案例分析法，通过对本区已实施的以区生态环境局局长主要职责为主线的领导干部自然资源资产离任审计试点为依据，按照发现问题、解决问题的思路，对本区领导干部自然资源资产离任审计进行研究探讨，审计范围主要以空气环境及空气环境质量分析、大气污染防治工作、水环境及水环境质量分析、水污染防治工作等资源为主线，还包括其他生态环境局职能，例如土壤污染防治工作、行政处罚、排污费征收缴纳等职能。分析在本次审计试点研究的过程中存在的问题，提出审计改进措施。审计主要问题包括审前调查不够充分，缺乏合理的评价标准体系，数据获取比较困难，审计方法单一、缺乏多样化的方法。审计改进措包括高效开展审前调查与充分利用审前调查，探索编制自然资源资产负债表与优化审计评价指标体系，建立审计数据获取保障机制与构建部门间数据共享平台，优化审计干部组成、提升审计干部素质与大数据审计与重点核查相结合。
英文摘要：	The audit of natural resources and assets of leading cadres is a new audit field and a new direction based on the new situation of economic development and ecological environment protection.The audit content extends from the audit of financial revenue and expenditure to the audit of natural resources and assets.The audit methods extend from the traditional financial vouvhers and statement to big data, satellite remote sensing monitoring and so on.And objectively evaluates the performance of the natural resources asset management and the responsibility of environmental protection of the leading cadres.The audit of natural resources and assets of leading cadres is a constructive and important reform measure played by the audit department in the process of national governance and deepening reform under the circumstances of increasingly serious ecological environment problems.It has played an important role in promoting leading cadres at all levels to firmly establish the concept of green development, conscientiously fulfill the responsibility of natural resources and assets management and ecological environment protection, promoting the formation of a new pattern of harmonious development between man and nature,and earnestly safeguard the security of the ecological environment and the interests of the people. By using the case analysis method, this paper studies and discusses the audit of the natural resources and assets of the leading cadres in this area.We try to find and solve the problems and try to audit of the natural resources and assets of the leading cadres in this area,which is based on the main responsibilities of the director of the Bureau of Ecological Environment.This paper analyzes the problems and their causes in the process of this audit study, and puts forward some measures for audit improvement and audit guarantee. The audit scope mainly includes air environment and air environmental quality analysis, air pollution prevention and control work,water environment and water environment quality analysis,water pollution prevention and control resources and other functions of the ecological environment bureau.For example, soil pollution prevention and control work, administrative penalties, sewage charges collection and payment and other functions.We analyze the problems and their causes in the process of this study, and propose improvement measures.The main problems of the audit include insufficient pre-trial investigation,lack of reasonable evaluation index system,difficult data acquisition,single audit method and lack of diversified methods.Audit improvement measures include efficient conduct and full use of pretrial investigations,exploring the preparation of natural resource balance sheets and optimizing audit evaluation index systems,introducing relevant policies and regulations,establishing leading groups and building inter-departmental data sharing platforms.Improve the quality of audit cadres and combine big data audit with key verification.
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