详细信息
领导干部自然资源资产离任审计研究 被引量:66
Research on the Departure Audit of the Leading Cadres on the Natural Resource Assets
文献类型:期刊文献
中文题名:领导干部自然资源资产离任审计研究
英文题名:Research on the Departure Audit of the Leading Cadres on the Natural Resource Assets
作者:钱水祥[1,2]
机构:[1]绍兴文理学院党委;[2]浙江经济责任审计理论研究中心
年份:2016
卷号:0
期号:3
起止页码:151
中文期刊名:浙江社会科学
外文期刊名:Zhejiang Social Sciences
收录:CSTPCD、、国家哲学社会科学学术期刊数据库、北大核心2014、CSSCI2014_2016、北大核心、社科基金资助期刊、CSSCI
基金:国家审计署重点科研课题(14SJ03003);浙江省哲学社会科学规划课题(14NDJC073YB);浙江省软科学研究项目(2014C35082)
语种:中文
中文关键词:领导干部;自然资源资产;离任审计
外文关键词:Leading cadres;;natural resource assets;;departure audit
中文摘要:自然资源资产责任审计对于健全生态文明制度、丰富国家审计理论体系以及推动国家审计服务国家治理等方面都具有重要的作用。本文首先对领导干部自然资源资产审计的相关理论进行了评述。其次,阐明了领导干部自然资源资产离任审计的基本内涵、审计对象以及审计目标,提出了审计的内容和重点。最后,剖析了领导干部自然资源资产离任审计存在的问题,并有针对性地提出了推进领导干部自然资源资产离任审计的若干建议。
外文摘要:Strengthening the audit of natural resource assets responsibility has important effect on improving the system of ecological civilization, enriching the theory system of national audit and promoting the national audit to serve state governance. Firstly, in this paper, the relevant theories about departure audit of the leading cadres on the natural resource assets are reviewed. Secondly, it expounds the basic connotation,the audit objectives, the audit contents and key of the departure audit of the leading cadres on the natural resource assets. At last, the paper analyzes the problems existing in the departure audit of the leading cadres on the natural resources assets, and puts forward some suggestions for promoting departure audit of the leading cadres on the natural resources assets.
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