CAJ | 학술논문

党的十八届三中全会提出的自然资源资产离任审计对于经济社会可持续发展意义重大，但如何具体运用于审计实践中，尚需探索。本文从可操作性角度，提出对地方领导人的自然资源资产离任审计宜采用拓展资源环境审计与经济责任审计的实施模式。这一模式要求建立反映地方领导人资源环境管理责任的指标体系，此指标体系采用主指标与副指标相结合的方式，包含12项具体反映资源管理责任的指标。在明确界定各指标的审计范围与口径的基础上，可以采用层次分析法建立各指标的权重，实现对地方领导人任期内资源环境责任的审计评价。通过案例研究表明，这种审计模式具有较强的可行性，能够实现对地方领导人任期资源环境责任履行过程及结果的审计监督。
당적십팔계삼중전회제출적자연자원자산리임심계대우경제사회가지속발전의의중대，단여하구체운용우심계실천중，상수탐색。본문종가조작성각도，제출대지방령도인적자연자원자산리임심계의채용탁전자원배경심계여경제책임심계적실시모식。저일모식요구건립반영지방령도인자원배경관리책임적지표체계，차지표체계채용주지표여부지표상결합적방식，포함12항구체반영자원관리책임적지표。재명학계정각지표적심계범위여구경적기출상，가이채용층차분석법건립각지표적권중，실현대지방령도인임기내자원배경책임적심계평개。통과안례연구표명，저충심계모식구유교강적가행성，능구실현대지방령도인임기자원배경책임리행과정급결과적심계감독。
It is vital for the sustainable development to enforce local governors＇ accountability audit of natural re- source ,which required by the Third Plenary Session of the 18th CPC Central Committee. But it needs further re- search to apply the idea into practice. For the reason of practical operation, the pattern of combining and extending natural resource environmental audit and accountability audit is a better choice for local governors＇ natural resource administration accountability auditing. This methodology sets up the auditing metrics,which fully reflects the gover- nors＇ accountability of natural resource administration. The auditing metrics has both main indicators and auxiliary ones, including 12 specific indicators. On the basis of detailed definition of these indicators, and using the weight of auditing metrics determined by the AHP method, we can apply this system into auditing and evaluating the account- ability and performance in natural resource administration of local governors.