自然资源资产离任审计实施框架研究--以创新驱动发展为导向

摘要

We combined the pilot work of audit under the direction of developing innovation-driven development, carried out an in-depth investigation and study on the former leaders’ accountability audit of natural resource assets, grasped the main line, analyzed the link between them, and provided a strategic framework for such accountability audit and available recom-mendations which have operational countermeasures. All of these have a profound practical significance to promote the devel-opment strategy of innovation-driven, advance the construction of comprehensive and objective evaluation system of leading ca-dres, speed up the construction of ecological civilization in the field of auditing. .%在创新驱动发展战略的大背景下，以创新驱动发展为导向，对自然资源资产离任审计开展深入的调查研究，分析两者的联系，研究自然资源资产离任审计的实施重点；同时结合试点审计工作的经验，为自然资源资产离任审计的发展提供战略性的审计框架导向和可供操作的对策建议，这对推动创新驱动发展战略、促进全面客观评价领导干部政绩、加快生态文明建设具有深刻的现实意义。