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

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。

Research on the method of auditing of natural assets for leaders based on balance sheet: a case study of water resources in Gansu Province

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.