探索开展领导干部自然资源资产离任审计工作

探索开展领导干部自然资源资产离任审计,是党中央为加强生态文明建设采取的一项重要举措,是中国特色社会主义审计制度的一项重大创新,是审计署牵头推进深化改革的一项重大任务.此项审计刚刚起步,没有现成的、直接可以操作的模式.需要明确领导干部自然资源资产离任审计与经济责任审计、资源环境审计的关系,确立领导干部自然资源资产离任审计的目标,研究领导干部自然资源资产离任审计的内容与重点,探索领导干部自然资源资产离任审计的实施路径和推进措施.

Natural Resource Assets Audit of Outgoing Leading Cadres

Exploring natural resource assets audit of outgoing leading cadres is an important move to promote the ecological progress and a major innovation of socialist audit system with Chinese characteristics. This audit exploration promoted by the National Audit Office of China is at its initial stage and has no ready-made models or operating guidelines. To begin with, we need to specify the relationship between natural resource assets audit of outgoing leading cadres and accountability audit as well as resources and environmental audit. Furthermore, we need to set up the objectives, contents and focuses of this natural resource assets audit before exploring its implementation and mapping out measures and approaches.