基于资产负债表的领导干部自然资产离任审计方法研究——以甘肃省水资源审计为例
|
摘要
近年来,我国明确提出"探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计"。但如何将自然资源资产负债表运用于地方领导干部自然资源离任审计实践,目前仍处于探索阶段。从制度功能角度来看,在地方领导干部自然资源资产离任审计中,自然资源资产负债表通过为领导干部离任审计提供有效的基础信息,减少自然资源管理风险,使自然资源资产离任审计有效约束领导干部任期内自然资源管理工作,充分提高自然资源管理效率。用资产负债表模糊综合评价法对我国典型的干旱、半干旱区水资源短缺的甘肃省2014-2016年内水资源管理与保护的履责情况进行综合评价。结果表明,以自然资源资产负债表为基础的领导干部自然资源离任审计,能够通过自然资源管理责任变动状况的评价指标,深入分析地方政府自然资源管理存在的问题,总体评价领导干部任期内自然资源管理的有效性。
In recent years, China explicitly proposes "exploring the compilation of balance sheets for natural resources and auditing the departure of natural resources assets for leaders". However, how to apply the balance sheet of natural resources to the auditing of natural resources for the departure of local leaders is still in exploring. From the institutional function of auditing, it is found that the balance sheet based natural resources auditing can provide effective basic information for the auditing of leaving leaders. It could reduce the risk of natural resources management, constrain the power of leaders on natural resources management, and improve the efficiency of natural resources management. In this paper, taking the auditing of water resources during 2014-2016 in a typical arid/semi-arid Gansu Province with heavy water scarcity as an example, by utilizing balance sheet and fuzzy comprehensive evaluation methods, the performances of leaders on water resources management and protection had been analyzed. It is demonstrated that the balance sheet based on fuzzy comprehensive evaluation method could effectively facilitate the audited leaders on natural resources management. By establishing evaluation indicator system, the problems of natural resources management could be explicitly analyzed and explored. The responsibility and effectiveness of natural resources management within the tenure of leaders could be effectively evaluated.
In recent years, China explicitly proposes "exploring the compilation of balance sheets for natural resources and auditing the departure of natural resources assets for leaders". However, how to apply the balance sheet of natural resources to the auditing of natural resources for the departure of local leaders is still in exploring. From the institutional function of auditing, it is found that the balance sheet based natural resources auditing can provide effective basic information for the auditing of leaving leaders. It could reduce the risk of natural resources management, constrain the power of leaders on natural resources management, and improve the efficiency of natural resources management. In this paper, taking the auditing of water resources during 2014-2016 in a typical arid/semi-arid Gansu Province with heavy water scarcity as an example, by utilizing balance sheet and fuzzy comprehensive evaluation methods, the performances of leaders on water resources management and protection had been analyzed. It is demonstrated that the balance sheet based on fuzzy comprehensive evaluation method could effectively facilitate the audited leaders on natural resources management. By establishing evaluation indicator system, the problems of natural resources management could be explicitly analyzed and explored. The responsibility and effectiveness of natural resources management within the tenure of leaders could be effectively evaluated.
引文
[1] Guo Xu. A review of the audit research on the departure of natural resources assets of leading cadres[J]. Auditing Research, 2017(2): 25-30. [郭旭. 领导干部自然资源资产离任审计研究综述[J]. 审计研究, 2017(2): 25-30.]
[2] Wu Bin, Wu Zhongxin. Current status and review of the research on the departure audit of natural resource assets[J]. China Finance and Accounting Monthly, 2017(24): 86-90. [伍彬, 伍中信. 自然资源资产离任审计研究现状与评述[J]. 财会月刊, 2017(24): 86-90.]
[3] Zhang Hongliang, Liu Changcui, Cao Lijuan. Study on local governors′ accountability audit of natural resource: Framework development and case application[J]. Auditing Research, 2015(2): 14-20. [张宏亮, 刘长翠, 曹丽娟. 地方领导人自然资源资产离任审计探讨: 框架构建及案例运用[J]. 审计研究, 2015(2): 14-20.]
[4] Cai Chun, Bi Mingyue. Theoretical thinking on the departure audit of natural resources assets[J]. Auditing Research, 2014(5): 3-9. [蔡春, 毕铭悦. 关于自然资源资产离任审计的理论思考[J]. 审计研究, 2014(5): 3-9.]
[5] Li Boying, Yin Haitao. The theoretical basis and method of the departure audit of leading cadres′ natural resource assets[J]. Auditing Research, 2016(5): 32-37. [李博英, 尹海涛. 领导干部自然资源资产离任审计的理论基础与方法[J]. 审计研究, 2016(5): 32-37.]
[6] Li Boying, Yin Haitao. Research on the auditing method of the departure of natural resources assets of leadingcadres: An analysis based on fuzzy comprehensive evaluation theory[J]. Journal of Audit & Economics, 2016(6): 28-34. [李博英, 尹海涛. 领导干部自然资源资产离任审计方法研究: 基于模糊综合评价理论的分析[J]. 审计与经济研究, 2016(6): 28-34.]
[7] Huang Rongbing. Research on the departure audit of natural resource assets based on PSR model[J]. Accounting Research, 2016(7): 89-95. [黄溶冰. 基于PSR模型的自然资源资产离任审计研究[J]. 会计研究, 2016(7): 89-95.]
[8] Zhang Youtang, Liu Shuai. Design of environmental responsibility auditing system based on natural resources balance sheet: Taking water resources as an example[J]. Journal of Financial Supervision, 2016(1): 95-97. [张友棠, 刘帅. 基于自然资源资产负债表的环境责任审计体系设计: 以水资源为例[J]. 财政监督, 2016(1): 95-97.]
[9] Shanghai Audit Committee Special Representative Office Theoretical Research Group, Yang Jianrong, Gao Zhenpeng, et al. Research on the path of departure audit of natural resource assets of leading cadres: Taking water resources in city A as an example[J]. Auditing Research, 2017(1): 23-28. [审计署上海特派办理论研究会课题组, 杨建荣, 高振鹏, 等. 领导干部自然资源资产离任审计实现路径研究: 以A市水资源为例[J]. 审计研究, 2017(1): 23-28.]
[10] Zheng Shiqiao, Lu Junjie. Essence of the auditing of resources and environmental responsibility of leading cadre: theoretical framework and case studies[J]. Friends of Accounting, 2018(13): 152-156. [郑石桥, 吕君杰. 领导干部资源环境责任审计本质: 理论框架和例证分析[J]. 会计之友, 2018(13): 152-156.]
[1[1] Fang Qiaoling, Li Denghui. Off-office auditing assessment system of cadres on natural resources assets and environmental responsibility based on PSR model: a case study on empirical data of 31 provinces, districts and cities of China[J]. Journal of Nanjing Audit University, 2018(2): 87-99. [房巧玲, 李登辉. 基于PSR模型的领导干部资源环境离任审计评价研究: 以中国31个省区市的经验数据为例[J]. 南京审计大学学报, 2018(2): 87-99.]
[12] Xie Shengwen. Audit evidence, audit risk and reasonable assurance: an analytical framework from a philosophical perspective[J]. Auditing Research, 2006(3): 64-68. [谢盛纹. 审计证据、 审计风险与合理保证: 一个哲学视角的分析框架[J]. 审计研究, 2006(3): 64-68.]
[13] North D C. A transaction cost theory of politics[J]. Journal of Theoretical Politics. 1990, 2(4): 355-367.
[14] North D C. Understanding the process of economic change[M]. Princeton: Princeton University Press, 2005: 48.
[15] Daniel W. Bromley. Economic interests and institutions[M]. Shanghai: Gezhi Publishing House, 2012. [丹尼尔·W.布罗姆利. 经济利益与经济制度[M]. 上海: 格致出版社, 2012.]
[16] Yuan Qingming. New institutional economics[M]. Beijing: China Development Press, 2014. [袁庆明. 新制度经济学教程[M]. 北京: 中国发展出版社, 2014.]
[17] Williamson O E. The mechanisms of governance[M]. Beijing: China Machine Press, 2016. [奥利弗 E. 威廉姆森. 治理机制[M]. 北京: 机械工业出版社, 2016.]
[18] Research Group of Inner Mongolia Audit Society, Guo Shaohua, Hao Guangrong, et al. Research on water resources accountability audit of officials to evaluate impacts during period of tenure[J]. Auditing Research, 2017(1): 12-22. [内蒙古自治区审计学会课题组, 郭少华, 郝光荣, 等. 领导干部水资源资产离任审计研究[J]. 审计研究, 2017(1): 12-22.]
[19] Cheng Jianzhong, Lu Zhixiang, Zou Songbing, et al. Variation of the runoff in the upper and middle reaches of the main Heihei River and its causes[J]. Journal of Glaciology and Geocryology, 2017, 39(1): 123-129. [程建忠, 陆志翔, 邹松兵, 等. 黑河干流上中游径流变化及其原因分析[J]. 冰川冻土, 2017, 39(1): 123-129.]
[20] Li Yuhong, Li Jisheng, Sun Chao, et al. Mountainous runoff analysis and inflow forecast of the Shiyang River Basin[J]. Journal of Glaciology and Geocryology, 2017, 39(3): 651-659. [李育鸿, 李计生, 孙超, 等. 甘肃河西石羊河流域出山径流分析及来水预测[J]. 冰川冻土, 2017, 39(3): 651-659.]
[2[1] Su Fang, Shang Haiyang, Zhang Zhiqiang. The change and analysis on the ecological service of Shiyang River Basin[J]. Journal of Glaciology and Geocryology, 2017, 39(4): 917-925. [苏芳, 尚海洋, 张志强. 石羊河流域生态服务类型变化与分析[J]. 冰川冻土, 2017, 39(4): 917-925.]
[22] Deng Jianwei, Jin Yanzhao, Hu Xiangquan. Analysis of water resources input and output in Gansu Province[J]. Journal of Water Resources & Water Engineering, 2018, 29(1): 62-66. [邓建伟, 金彦兆, 胡想全. 甘肃省水资源投入产出分析[J]. 水资源与水工程学报, 2018, 29(1): 62-66.]
[23] Cao Lijuan, Zhang Xiaoping. Assessment of water resources carrying capacity in Gansu Province based on principal component analysis[J]. Arid Land Geography, 2017, 40(4): 906-912. [曹丽娟, 张小平. 基于主成分分析的甘肃省水资源承载力评价[J]. 干旱区地理, 2017, 40(4): 906-912.]
[2] Wu Bin, Wu Zhongxin. Current status and review of the research on the departure audit of natural resource assets[J]. China Finance and Accounting Monthly, 2017(24): 86-90. [伍彬, 伍中信. 自然资源资产离任审计研究现状与评述[J]. 财会月刊, 2017(24): 86-90.]
[3] Zhang Hongliang, Liu Changcui, Cao Lijuan. Study on local governors′ accountability audit of natural resource: Framework development and case application[J]. Auditing Research, 2015(2): 14-20. [张宏亮, 刘长翠, 曹丽娟. 地方领导人自然资源资产离任审计探讨: 框架构建及案例运用[J]. 审计研究, 2015(2): 14-20.]
[4] Cai Chun, Bi Mingyue. Theoretical thinking on the departure audit of natural resources assets[J]. Auditing Research, 2014(5): 3-9. [蔡春, 毕铭悦. 关于自然资源资产离任审计的理论思考[J]. 审计研究, 2014(5): 3-9.]
[5] Li Boying, Yin Haitao. The theoretical basis and method of the departure audit of leading cadres′ natural resource assets[J]. Auditing Research, 2016(5): 32-37. [李博英, 尹海涛. 领导干部自然资源资产离任审计的理论基础与方法[J]. 审计研究, 2016(5): 32-37.]
[6] Li Boying, Yin Haitao. Research on the auditing method of the departure of natural resources assets of leadingcadres: An analysis based on fuzzy comprehensive evaluation theory[J]. Journal of Audit & Economics, 2016(6): 28-34. [李博英, 尹海涛. 领导干部自然资源资产离任审计方法研究: 基于模糊综合评价理论的分析[J]. 审计与经济研究, 2016(6): 28-34.]
[7] Huang Rongbing. Research on the departure audit of natural resource assets based on PSR model[J]. Accounting Research, 2016(7): 89-95. [黄溶冰. 基于PSR模型的自然资源资产离任审计研究[J]. 会计研究, 2016(7): 89-95.]
[8] Zhang Youtang, Liu Shuai. Design of environmental responsibility auditing system based on natural resources balance sheet: Taking water resources as an example[J]. Journal of Financial Supervision, 2016(1): 95-97. [张友棠, 刘帅. 基于自然资源资产负债表的环境责任审计体系设计: 以水资源为例[J]. 财政监督, 2016(1): 95-97.]
[9] Shanghai Audit Committee Special Representative Office Theoretical Research Group, Yang Jianrong, Gao Zhenpeng, et al. Research on the path of departure audit of natural resource assets of leading cadres: Taking water resources in city A as an example[J]. Auditing Research, 2017(1): 23-28. [审计署上海特派办理论研究会课题组, 杨建荣, 高振鹏, 等. 领导干部自然资源资产离任审计实现路径研究: 以A市水资源为例[J]. 审计研究, 2017(1): 23-28.]
[10] Zheng Shiqiao, Lu Junjie. Essence of the auditing of resources and environmental responsibility of leading cadre: theoretical framework and case studies[J]. Friends of Accounting, 2018(13): 152-156. [郑石桥, 吕君杰. 领导干部资源环境责任审计本质: 理论框架和例证分析[J]. 会计之友, 2018(13): 152-156.]
[1[1] Fang Qiaoling, Li Denghui. Off-office auditing assessment system of cadres on natural resources assets and environmental responsibility based on PSR model: a case study on empirical data of 31 provinces, districts and cities of China[J]. Journal of Nanjing Audit University, 2018(2): 87-99. [房巧玲, 李登辉. 基于PSR模型的领导干部资源环境离任审计评价研究: 以中国31个省区市的经验数据为例[J]. 南京审计大学学报, 2018(2): 87-99.]
[12] Xie Shengwen. Audit evidence, audit risk and reasonable assurance: an analytical framework from a philosophical perspective[J]. Auditing Research, 2006(3): 64-68. [谢盛纹. 审计证据、 审计风险与合理保证: 一个哲学视角的分析框架[J]. 审计研究, 2006(3): 64-68.]
[13] North D C. A transaction cost theory of politics[J]. Journal of Theoretical Politics. 1990, 2(4): 355-367.
[14] North D C. Understanding the process of economic change[M]. Princeton: Princeton University Press, 2005: 48.
[15] Daniel W. Bromley. Economic interests and institutions[M]. Shanghai: Gezhi Publishing House, 2012. [丹尼尔·W.布罗姆利. 经济利益与经济制度[M]. 上海: 格致出版社, 2012.]
[16] Yuan Qingming. New institutional economics[M]. Beijing: China Development Press, 2014. [袁庆明. 新制度经济学教程[M]. 北京: 中国发展出版社, 2014.]
[17] Williamson O E. The mechanisms of governance[M]. Beijing: China Machine Press, 2016. [奥利弗 E. 威廉姆森. 治理机制[M]. 北京: 机械工业出版社, 2016.]
[18] Research Group of Inner Mongolia Audit Society, Guo Shaohua, Hao Guangrong, et al. Research on water resources accountability audit of officials to evaluate impacts during period of tenure[J]. Auditing Research, 2017(1): 12-22. [内蒙古自治区审计学会课题组, 郭少华, 郝光荣, 等. 领导干部水资源资产离任审计研究[J]. 审计研究, 2017(1): 12-22.]
[19] Cheng Jianzhong, Lu Zhixiang, Zou Songbing, et al. Variation of the runoff in the upper and middle reaches of the main Heihei River and its causes[J]. Journal of Glaciology and Geocryology, 2017, 39(1): 123-129. [程建忠, 陆志翔, 邹松兵, 等. 黑河干流上中游径流变化及其原因分析[J]. 冰川冻土, 2017, 39(1): 123-129.]
[20] Li Yuhong, Li Jisheng, Sun Chao, et al. Mountainous runoff analysis and inflow forecast of the Shiyang River Basin[J]. Journal of Glaciology and Geocryology, 2017, 39(3): 651-659. [李育鸿, 李计生, 孙超, 等. 甘肃河西石羊河流域出山径流分析及来水预测[J]. 冰川冻土, 2017, 39(3): 651-659.]
[2[1] Su Fang, Shang Haiyang, Zhang Zhiqiang. The change and analysis on the ecological service of Shiyang River Basin[J]. Journal of Glaciology and Geocryology, 2017, 39(4): 917-925. [苏芳, 尚海洋, 张志强. 石羊河流域生态服务类型变化与分析[J]. 冰川冻土, 2017, 39(4): 917-925.]
[22] Deng Jianwei, Jin Yanzhao, Hu Xiangquan. Analysis of water resources input and output in Gansu Province[J]. Journal of Water Resources & Water Engineering, 2018, 29(1): 62-66. [邓建伟, 金彦兆, 胡想全. 甘肃省水资源投入产出分析[J]. 水资源与水工程学报, 2018, 29(1): 62-66.]
[23] Cao Lijuan, Zhang Xiaoping. Assessment of water resources carrying capacity in Gansu Province based on principal component analysis[J]. Arid Land Geography, 2017, 40(4): 906-912. [曹丽娟, 张小平. 基于主成分分析的甘肃省水资源承载力评价[J]. 干旱区地理, 2017, 40(4): 906-912.]
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |