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领导干部自然资源资产离任审计研究
编稿时间: 2015-08-17 08:17 来源:贵州快三官网_贵州快三平台【官方网站】
 


贵州快三官网【ZHAIYAO】: SHIXINGLINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJI,SHIJIAQIANGSHENGTAIWENMINGZHIDUJIANSHEDEZHONGYAOYIBU,SHIZHONGGUOTESESHEHUISHENJIZHIDUDEYIXIANGZHONGDACHUANGXIN。BENWENTANTAOLEZIRANZIYUANZICHANLIRENSHENJIDESHENJIMUBIAO、ZHUTI、DUIXIANG、NEIRONG、PINGJIAZHIBIAODENGWENTI,DUILINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJIJIUXINGLECHUBUDEYANJIU。

贵州快三官网【GUANJIANCI】LINGDAOGANBU;ZIRANZIYUANZICHAN;LIRENSHENJI

DANGDESHIBAJIESANZHONGQUANHUITONGGUODE《ZHONGGONGZHONGYANGGUANYUQUANMIANSHENHUAGAIGERUOGANZHONGDAWENTIDEJUEDING》ZHICHU“TANSUOBIANZHIZIRANZIYUANZICHANFUZHAIBIAO,DUILINGDAOGANBUSHIXINGZIRANZIYUANZICHANLIRENSHENJI,JIANLISHENGTAIHUANJINGSUNHAIZERENZHONGSHENZHUIJIUZHI”。LINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJIDEKAIZHAN,SHIDANGZHONGYANGWEIJIAQIANGSHENGTAIWENMINGJIANSHEZOUCHUDEZHONGYAODEZHANXINDEYIBU,SHIZHONGGUOTESESHEHUIZHUYISHENJIZHIDUDEYIXIANGZHONGDAZHIDUCHUANGXIN。DUILINGDAOGANBURENQIQIJIANDEZIRANZIYUANZICHANSHIXINGLIRENSHENJI,JIDADICUJINLINGDAOGANBUZAIRENQIJIANDUIHUANJINGDEBAOHU,GENGJIAZHUZHONGZIRANZIYUANKAIFALIYONGDEJINGJIXIAOYI、SHEHUIXIAOYIHESHENGTAIXIAOYIDEXIEDIAOTONGYI。

ZIRANZIYUANSHIRENLEILAIYISHENGCUNDEJICHU,SHEJISHEHUIANQUAN、JINGJIANQUANHERENMINSHENGMINGJIANKANGDENGFANGFANGMIANMIAN。ZAIXIANDAICAIZHENGTIXIXIA,ZIRANZIYUANZUOWEIYIXIANGGONGGONGWUPIN,ZHENGFUJIESHOUSHEHUIGONGZHONGDEWEITUOYUJIANDU,DUIZIRANZIYUANZICHANJINXINGGUANLI,DUIZIRANZIYUANZICHANDEKAIFA、LIYONGYIJIBAOHUFUZHUYAOZEREN。GAIGEKAIFANGYILAI,SHEHUIJINGJIDEDAOLEGAOSUDEFAZHAN,DANTONGSHIFUCHULECANZHONGHUANJINGDAIJIA,YIXIEGUANYUANWEILEDUANQILIYIHELIANGHAODEZHENGJI,DUIZIRANZIYUANJINXINGWUXUDEKAIFA,ZHIWEIRENQIQIJIANDELIYIYUXIAOGUO,WANQUANWUSHIKECHIXUFAZHAN。ZHIJIN,SHENGTAIHUANJINGWENTIYIJINGYANZHONGZHIYUEWOGUOSHEHUIJINGJIDEFAZHAN、YINGXIANGRENMINQUNZHONGSHENGHUOZHILIANGDETIGAO、WEIXIEZHEZHONGHUAMINZUDEKECHIXUFAZHAN、SHENGCUN。ZIRANZIYUANZICHANLIRENSHENJIDEKAIZHAN,SHIBIDAOZHIDANGZHENGLINGDAOGANBUHEGUOYOUQIYELINGDAORENYUANJINXINGZHONGDAJUEDINGSHICHONGFENKAOLVSHENGTAIYINSU,JIANGDUIZIRANZIYUANDEBAOHUFANGZAISHOUYAOWEIZHI。BENWENJIEHESHENJIGONGZUOSHIJIANHESHEHUISHIJIWENTI,JIULINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJIWENTIZUOXIEFENXIYUTANSUO。

贵州快三官网YI、LINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJIDEMUBIAO

ZHENDUILINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJIDEMUBIAO,XIANZAIZHUYAOFENWEILIANGGEDADEFANGMIAN: YIFANGMIANSHIRENWEIGAIZHENGCESHIZHENDUIZHENGFUNEIBUDEGUIFANQINGKUANGWEICHUFADIAN,ZHUYAOYOUSANZHONGZHONGGUANDIAN: GUOJIAZHILIGUAN、ZERENGUANHEJIZHIWANSHANGUAN。LINGYIFANGMIANRENWEIGAIZHENGCESHIGENGDUODESHIZHENDUIZIRANZIYUANDEBAOHUWEIZHU,JIANSHESHENGTAIJINGJI,ZOUKECHIXUFAZHANDAOLU。ZHUYAOYOULIANGZHONGGUANDIAN: ZIYUANGUANLIGUANHEMIANYIXITONGGUAN。

贵州快三官网DUIYULINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJIDEMUBIAO,GERENGENGJIAPIANXIANGHOUYIZHONGGUANDIAN。DANGDESHIBADABAOGAOZHICHU,JIANSHESHENGTAIWENMING,SHIGUANXIRENMINFUZHI、GUANHUMINZUWEILAIDEZHANGYUANDAJI。MIANDUIZIYUANYUESHUQUJIN、HUANJINGWURANYANZHONG、SHENGTAIXITONGTUIHUADEYANJUNXINGSHI,BIXUSHULIZUNZHONGZIRAN、SHUNYINGZIRAN、BAOHUZIRANDESHENGTAIWENMINGLINIAN,BASHENGTAIWENMINGJIANSHEFANGZAITUCHUDIWEI。KAIZHANLINGDAOGANBULIRENSHENJIZHIDUSHIJIANSHESHENGTAIWENMINGDEBIRANYAOQIU,YESHIZHUANBIANJINGJIZENGZHANGFANGSHIDEKEGUANXUYAO,GAIGEKAIFANGYILAI,WOGUOJINGJIGAOSUFAZHAN,CHUANGZAOLESHIJIEJINGJISHISHANGDEQIJIDETONGSHI,ZIYUANDEGUODUXIAOHAO,SHENGTAIHUANJINGZAODAOQIANSUOWEIYOUDEPOHUAI,SHIZIRANHUANJINGRIQUEHUA。DANGDESHIWUDABAOGAOMINGQUETICHUSHISHIKECHIXUFAZHANZHANLVE。SHILIUDAYILAI,DANGZHONGYANGTICHUJIANSHESHENGTAIWENMINGDEXINYAOQIU。KEYIKANCHUWOGUOXIANJIEDUANDEJINGJIFAZHANFANGXIANGYIJINGCONGQIANGDIAOGAOZENGZHANGZHUANBIANWEIJINGJIDECHIXU、XIEDIAOFAZHAN,KECHIXUFAZHANCHENGWEILEXIANDAIJINGJIFAZHANDEZHONGYAOZHIBIAO,JIJITUIJINDANGZHENGLINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJIDUIWEIHUJINGJIKECHIXUFAZHAN,SHIXIANZIYUANJIEYUEXING、HUANJINGYOUHAOXINGSHEHUIDEJIANSHEJUYOULICHENGBEIYIYIDECHENGJIU。

ER、LINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJIDEZHUTIHEDUIXIANG

(YI)SHENJIZHONGDIAN

贵州快三官网MUQIAN,DUIYUZIRANZIYUANZICHANLIRENSHENJIDEZHUTIYOUSANZHONGGUANDIAN: YIYUANGUAN、DUOYUANGUANHEYIYUANWEIZHU,DUOYUANCANYUGUAN。YIYUANGUANRENWEIZHIYOUGUOJIASHENJIJIGUAN,ERDUOYUANGUANZESHIRENWEIBUJINGUOJIASHENJIJIGUANKEYI,NEIBUSHENJIJIGOUHESHEHUIZHONGJIEZUZHIYEKEYICHENGWEIZIRANZIYUANZICHANLIRENSHENJIDEZHUTI;DISANZHONGGUANDIANZONGHELELIANGZHEDEGUANDIAN,RENWEIYINGDANGYIGUOJIASHENJIJIGUANWEIZHU,NEIBUSHENJIJIGOUHESHEHUISHENJIWEIFU。

贵州快三官网GERENGUANDIANSHIZHIYOUGUOJIASHENJIJIGUANCAINENGCHENGWEIZIRANZIYUANZICHANLIRENSHENJIDEZHUTI。WOGUO《XIANFA》DI9TIAOGUIDING:“KUANGZANG、SHUILIU、SENLIN、SHANLING、CAOYUAN、HUANGDI、TANTUDENGZIRANZIYUAN,DOUSHUYUGUOJIASUOYOU,JIQUANMINSUOYOU;YOUFALVGUIDINGSHUYUJITISUOYOUDESENLINHESHANLING、CAOYUAN、HUANGDI、TANTUCHUWAI。”ERGUOJIAZEYIFAJIANGZIRANZIYUANDEGUANLIQUANSHOUYUGEJIDIFANGZHENGFU,YINCI,GEJIDIFANGZHENGFUDEZHUYAOLINGDAOGANBUFUZEZIRANZIYUANZHENGCHANGDEGUANLI,SHIZIRANZIYUANZICHANDESHOUTUOREN。ZIRANZIYUANZICHANCHANQUANXINGZHIJUEDINGQIBIXUYIGUOJIASHENJIJIGUANWEISHENJIZHUTI。

(ER)SHENJIDUIXIANG

ZAIWOGUOXIANXINGZIRANZIYUANCHANQUANZHIDUZHIXIA,ZIRANZIYUANZICHANBEIRENWEISHIYIZHONGGONGGONGWUPIN,GEJIDIFANGZHENGFUZUOWEIGONGGONGCHANPINDEGUANLIZHEHEGONGJIZHE,YIFANGMIANXUYAOLIYONGGONGGONGSHOUDUANJIUZHENGWAIBUXINGDENGWENTIZAOCHENGDEZIRANZIYUANZICHANPEIZHIDEBUGONG,LINGYIFANGMIANXUYAODAITIQUANGUORENMINXINGSHIZIRANZIYUANZICHANDESUOYOUQUANZHIZE,JIANGBIYAODEGONGGONGSHANGPINGONGJIJISHEHUI,BAOZHENGSHEHUISHANGDEBIYAOGONGGONGXUQIU。RANER,YOUYUZHENGFUZHINENGDEQUEWEI、CUOWEIHEYUEWEIXINGWEI,YIJIBUFENLINGDAOGANBUDEXIAOJIZUOWEIHEHULUANZUOWEI,SHIDECHUXIANLE“ZHENGFUSHILING”,BUNENGJIANGZIRANZIYUANZICHANHELIDELIYONG,CHUXIANLEYANZHONGPOHUAIZIRANZIYUANZICHANDEXIANXIANG。YINCI,ZHIYOUGEJIZHENGFUDANGZHENGLINGDAOGANBUCAINENGZUOWEIZIRANZIYUANZICHANLIRENSHENJIDEZHUYAOZERENDUIXIANG。

贵州快三官网SAN、ZIRANZIYUANZICHANLIRENSHENJIDENEIRONG

贵州快三官网ZIRANZIYUANZICHANLIRENSHENJIDENEIRONGWEIRAOZHELIRENLINGDAOGANBUSUOZAIDIQUDEZIRANZIYUANLEIXINGZHANKAI,GENJUGAIDIQUDEJUTIHUANJINGTEZHENGLAIJINXINGSHENJI,ZHUYAOKEYIBAOKUOYIXIASIBUFENNEIRONG:

(YI)SHENJIKAIFAHUOJIANSHEZHONGTOURUDEZIJIN,YIJICHANSHENGDEJINGJISHOUYI

贵州快三官网ZIRANZIYUANSHIYIZHONGTESHUDEZICHAN,SHIGUOJIAYIFASHOUQUANDIFANGZHENGFUGUANLIDE,ZAILINGDAOGANBULIRENSHI,DUIZIRANZIYUANZICHANJINXINGZHICHU——SHOUYIFENXISHISHIFENBIYAODE,JIANGTOURUDEZIJINYUCHANSHENGDEJINGJIXIAOYINGJINXINGSHENJI,DUIBIFENXILINGDAOGANBUZAIRENQIJIANDEZUOWEISHIFOUDADAOFALVFAGUIDEBIAOZHUN,YICIZUOWEIPINGJIALINGDAOGANBUZAIRENQIJIANDEZHENGJI。BIRU,JIUSENLINZIYUANERYAN,YINGDANGMINGQUELINGDAOGANBUZAIRENQIJIANGUISHUDELINQUAN,BINGZHENDUISUOSHUQUYUSHENJISENLINZIYUANDEQINGKUANGJIAYIKAIFAHELIYONG,BAOKUOJIANSHEMUZHICAIFA、LINNEIDONGZHIWUDELIYONG、SENLINLVYOUDENGFANGMIANDEXIANGMU,KAOHEZHEIXIEDUISENLINZIYUANSHIYONGDEXINGWEISHIFOUXIANGLINYEBUMENBAOBEIDENGJI,BINGDUISENLINZIYUANLIYONGSUOCHANSHENGDEJINGJIXIAOYIYUHELIXINGJINXINGSHENJI,YIJIZAIKAIFALIYONGGUOCHENGZHONGSHIFOUZUIDAXIANDUDEJIANGDIZIYUANCHENGBEN。

贵州快三官网(ER)SHENJIZIRANZIYUANGUANLIHEBAOHUDEZHUANGKUANG

贵州快三官网ZIRANZIYUANZUOWEIYIZHONGTESHUDEZICHAN,JUYOUDUANSHIJIANBUKEZAISHENGXING,DUIZIRANZIYUANDEGUANLIHEBAOHUZHUANGKUANGJINXINGSHENJISHIDUIJIANSHESHENGTAIWENMING,KECHIXUFAZHANDEBIRANYAOQIU。DUIZIRANZIYUANZICHANGUANLIZHUANGKUANGPINGJIA、XIANGGUANZIRANZIYUANZICHANGONGZUOMUBIAOWANCHENGQINGKUANG,YIJILINGDAOGANBUDEZIRANZIYUANZICHANGUANLIZERENJINXINGSHENJI,BIMIANWUXUDEKAIFA,CUJINLINGDAOGANBUYIFAXINGSHIZIRANZIYUANZICHANGUANLIQUAN。BIRU,DUIYUKUANGCHANZIYUANYINGDANGSHENJISHIFOUYOUDUIKUANGCHANZIYUANZAIWEILAIJINIANNEIHELILIYONGDEGUIHUA,ZHENDUIBUTONGDEKUANGCHANZHONGLEISHEDINGBUTONGDEKAIFAFANGAN,BAOHUXIQUEZIYUAN,XIANZHIKAICAISHULIANG,CIWAI,HAIYINGDANGXIANCHANGDIAOYANKUANGSHANHUANJING,TOURUDEZIJINSHIFOUNENGGOUZUYICHULIHEXIUFUZAIKAIFADEGUOCHENGZHONGCHANSHENGDEWURANWU,ZUODAO“SHEIKAIFASHEIBAOHU,SHEIBIKENGSHEIFUKEN,SHEIPOHUAISHEIZHILI”DEYUANZE,TIGAOKUANGCHANZIYUANDEHUISHOULV。

(SAN)SHENJIZIRANZIYUANZICHANDESHENGYUJIAZHI

LINGDAOGANBULIRENSHI,GELEIZIYUANHAIYOUDUOSHAOKEYONGYUKAIFALIYONG,ZAILINGDAOGANBURENQINEIXIAOHAOHUOXIUFUHOU,YUXIAZIRANZIYUANZICHANHAIJUYOUDUOSHAOYIZHIHUOQIANZAIDEJIAZHI,JIZICHANYUYILIANGHUAHOUDEJUTISHUZHI,ZHEIXIEYISHUZIXINGSHICHENGXIANDESHENJINEIRONGKEYIYUNYONGYUZIRANZIYUANZICHANFUZHAIBIAODEBIANZHI,ZIRANZIYUANDESHENGYUJIAZHIJIDADEBANGZHUXIAYIRENLINGDAOGANBULEJIEDIQUDEJUTIQINGKUANG,CUJINZIRANZIYUANDELIANGXINGLIYONGDEXUNHUAN。BIRU,DUIHAIYANGZIYUANHESHUIZIYUANERYAN,SHENJINEIRONGYINGDANGBAOKUOLINGDAOGANBULIRENSHI,GAIDIQUHAIYANGZIYUANDEHAIYUMIANJI、SHUIZIYUANDELIULIANG、KEGONGRENLEISHIYONGDEDANSHUIDEZONGLIANG、YULEIZIYUANDESHULIANG、YIJIGANGKOUCHUANBOJIANSHEDENGJIAZHI;ERTUDIZIYUANDESHENJIBAOKUOLINGDAOGANBULIRENSHI,ZANSHIXIANZHIDETUDIZIYUANDEMIANJI、YITOURUSHIYONGDETUDIMIANJI、YIYOUGENGDIMIANJI、TUIGENGMIANJI、YIJISHOUDAOWURANNANYIJIXUGENGZUODETUDIMIANJIDENGNEIRONG。

贵州快三官网(SI)SHENJISHIFOUCUNZAIWEIFANXIANGGUANFALVFAGUI、ZHENGCE

DUIZIRANZIYUANZICHANFANGMIANDEFALV、FAGUI、GUIZHANGHEZHENGCEZHIXINGQINGKUANGJINXINGSHENJI,DUILINGDAOGANBUZAIRENQIJIANZIRANZIYUANZICHANGUANLIHEBAOHUZERENJINXINGPINGFEN,CHAKANLINGDAOGANBUZAIZIRANZIYUANZICHANFANGMIANSHIFOUCUNZAIWEIFANXIANGGUANFALVFAGUI、ZHENGCEDEXINGWEI,GENGHAODEPINGJIALINGDAOGANBUZAIRENQIJIANDEZHENGJI。BIRU,TUDIZIYUANYINGSHENJISHIFOUSIYIZHENGYONGGENGDIHUONONGTIAN,WEIXIEGUOJIALIANGSHIANQUAN,TICHUTUDIZHENGLIFUKENGUIHUA,BAOZHENGJIBENDENONGGENGXUQIU,DANDUIYUGUODUKAIHUANGJINERDAOZHISHUITULIUSHIDEDIQU,SHIFOUZUODAOTUIGENGHAILINHAICAO,WEICHISHENGTAIPINGHENG。

SI、ZIRANZIYUANZICHANLIRENSHENJIPINGJIAZHIBIAO

目前,自然资源资产离任审计的评价依据是分散的、不系统的,种类繁多。具体的评价指标至少包括以下四项: 一是自然资源资产存量指标,反映在任期间领导干部对其管辖范围内的资产存量,特别是任职首期的资产存量。二是自然资源资产的消耗指标,反映任期内相应年度领导干部为促进地区经济发展所付出的代价。三是自然资源资产使用效率指标,反映任期内领导干部实际经济产出与资源消耗量的比率。四是自然资源资产极限值指标,反映领导干部任期内对各项资源的消耗量、存量、使用效率所设定的极限值。此外,对无法确认并计量,游离于自然资源资产负债表之外的部分自然资源即负债应作为表外信息作为披露,反映其相关用途,风险及收益信息。(湖北省武汉市洪山区审计局  苏健)

[CANKAOWENXIAN]

[1]LINZHONGHUA.TANSUOLINGDAOGANBUZIRANZIYUANZICHANLIRENSHENJI[J].SHENJIYUEKAN,2014(6).

[2]CHENBO.CHANQUANBAOHU、JINGJIZERENYUZIRANZIYUANZICHANLIRENSHENJI[c].ZIRANZIYUANZICHANLIRENSHENJIZHUANTIYANTAOHUILUNWENJI,2014.

贵州快三官网[3]ZHUSUYUE,XIAJINGJING.DUIZIRANZIYUANZICHANLIRENSHENJISIKAO[J].CAIHUIYANJIU,2014NIANDI5QI.

贵州快三官网[4]ZHANGFENG.JIAQIANGZIYUANHUANJINGSHENJITUIDONGSHENGTAIWENMINGJIANSHEXIANDAISHENJIYUJINGJI[J].SHENJIYUJINGJI.2013(3):26-27

[5]ZHAOKE.JIAQIANGHUANJINGJIXIAOSHENJIZHUTUISHENGTAIWENMINGJIANSHE[J].JUECETANSUO,2013(12): 65-66

[6]JINNENGQUAN.HUIJISHENGTAIWENMINGXIADEHUIJISHENGTAISHENJIJIANSHEYANJIU[J].DANGDAIJINGJIGUANLI,2015NIANDI5QI.

 
 
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