领导干部自然资源资产离任审计问责探析

领导干部自然资源资产离任审计制度已经结束试点,开始在全国范围正式施行,然而其基本理论仍需继续完善。只有完善审计的问责机制,才能让审计成果落到实处,真正保育自然资源资产。领导干部自然资源资产离任审计问责应当厘清问责程序,建立多元问责主体,明确问责对象。在责任的界定上,不应套用经济责任审计中的责任区分形式,而是统一定性为直接责任,根据领导干部实施的环境行政行为的不同,分为决策责任、执行责任和监管责任。在明确了承担责任的大小、轻重之后,让被审计对象承担社会责任、审计责任、组织责任、党纪监察责任及法律责任。

Analysis on Off-post Auditing Accountability System of Leading Cadres′Natural Resource Assets

The off-post auditing system of leading cadres′natural resource assets has finished the trial and started to be formally implemented nationwide.However,its basic theory still needs to be improved.Only by improving the audit accountability mechanism can the audit results be implemented,and the natural resource assets be truly preserved.The audit accountability of off-post leading cadres′natural resources assets should clarify the accountability procedures,establish multiple accountability subjects and identify the accountability objects.In terms of the definition of responsibility,we should not apply the form of responsibility differentiation in economic responsibility audit,but uniformly define it as direct responsibility,which can be divided into decision-making responsibility,executive responsibility and supervision responsibility according to the different environmental administrative acts carried out by leading cadres.The auditee should assume corresponding responsibilities including the social responsibility,audit responsibility,organization responsibility,discipline supervision responsibility and legal liability after consider the extent of responsibility.