CAJ | 학술논문

矿业权审计是为了更好地利用矿产资源，使其最大限度地发挥潜能，防止国有资产流失。从对矿业权审计的要求和具体内容看，矿业权管理和流转的合规合法性是审计的重点，矿业权管理和流转环节及二次转让是审计的关键，国家权益的保证和维护是审计的难点。对地勘单位而言，依法规范矿业权管理和流转要重点从三方面着手，一要落实“依法治国”决策，加强相关制度建设；二要建立完善、规范的工作流程；三要加强基础管理，依法建立监督检查和激励约束机制。
광업권심계시위료경호지이용광산자원，사기최대한도지발휘잠능，방지국유자산류실。종대광업권심계적요구화구체내용간，광업권관리화류전적합규합법성시심계적중점，광업권관리화류전배절급이차전양시심계적관건，국가권익적보증화유호시심계적난점。대지감단위이언，의법규범광업권관리화류전요중점종삼방면착수，일요락실“의법치국”결책，가강상관제도건설；이요건립완선、규범적공작류정；삼요가강기출관리，의법건립감독검사화격려약속궤제。
Mining right audit is necessary, for which is aimed at making better use of mineral resources, fully developing its potential, and preventing the loss of state assets. This paper introduces that the initiatives we must take in auditing are to emphasis on the compliance and legality of mining right management and circulation, as well as the link and the second transfer; to guarantee and maintain national rights and interests. Furthermore, this paper proposes that in order to regulate the circulation and management of mining right in accordance with the law, geological exploration units should carry out the decision of rule by law, strengthen the relevant system construction. Meanwhile, they should establish sound and normative worklfow, and strengthen the foundation management, build supervision and inspection mechanisms, and incentive and restraint mechanisms.