自然资源绩效审计的目标、内容和评价指标体系初探

经济的可持续发展和自然资源的逐渐匮乏使得自然资源的绩效审计十分重要。自然资源绩效审计作为一种新兴的审计类型,需从资金和资源配置、保护、利用的经济性、效率性、效果性和可持续性等方面开展评价,基于理论研究滞后于实践发展的现状,本文从自然资源管理目的、绩效审计的要求和已有的审计案例出发,阐述了自然资源绩效审计的宏观目标、微观目标和内容,并依据自然资源绩效审计的目标和内容,从自然资源政策、资金、开发保护、使用自然资源、收益分配等五个方面构建了自然资源绩效审计的评价指标体系。

Research on the Target,the Content,and the Evaluation System of Natural Resources Performance Audit

With the background of economy sustainable development and natural resources’ decreasing,the natural resources performance audit is becoming more and more important these years.The natural resources performance audit is a new type of audit.It needs to evaluate the economic,efficiency,effective and other fields of sustainable development from the allocation of funds and natural resources.Based on the present situation and problems,this paper expounded the concept,the macro and micro target,the content,and the evaluation of natural resources performance audit according to natural resources performance audit’s characteristics and the audit practices.The evaluation system of resources performance audit includes natural resources policy audit,financial performance audit,natural resources management and protection performance audit,natural resources proceeds performance audit and so on.