自然资源资产审计制度的供给侧改革

自然资源是可持续发展的基础。完善自然资源资产审计制度,是保护自然资源、践行生态文明的要求。自然资源资产审计的前提是自然资源的确权和量化,是自然资源与自然资源资产在审计上的“融合”。作为自然资源资产审计的依据,相关制度应该对自然资源的确权、计量和有效利用作出合理安排,才能有效抑制资源滥用冲动。但立足于自然资源资产审计实践,综合运用文献研究、个案调查、跨学科研究等方法,分析现行的自然资源制度,没有发现可操作性的自然资源产权制度、计量制度和评价制度,已有制度存在权责不匹配、责任界定不清晰、公众参与有困难、审计指标不健全;制度系统呈现存量不足、增量困难、实践不力,不能适应新时代要求和自然资源合理利用需要。因此,可以从制度存量、增量和协同三条路径实施制度供给侧改革;在完善制度存量方面,可以在经济责任审计规定中嵌入自然资源资产审计内容,完善自然资源资产评价标准、责任制度和审计结果运用办法等;在提高制度增量方面,完善自然资源资产的权利制度、计量制度、信息公开制度和公众参与制度等;同时,通过适时修订审计法、制定自然资源资产法,强化制度协调,以突破自然资源资产的制度瓶颈,方便审计算好“生态账”、把好“生态关”。在自然资源资产制度改革过程中,需要借助决策层和专家力量,摆脱部门立法局限,强化制度协调;同时,制度改革也是一个不断优化的过程,要兼顾公众、个人、政府及其职能部门等多方利益,才能有效满足资源节约型和环境友好型社会的需要。

Supply-side reforms of natural resource assets auditing system

Natural resources are the basis for sustainable development.Improving natural resource assets audit system is the requirement of protecting natural resources and practicing ecological civilization.The premise of natural resource assets audit is the confirmation and quantification of natural resources,and it is the‘integration’of natural resources and natural resource assets in auditing.As the basis of natural resources assets audit,the relevant system should make reasonable arrangements for the confirmation,measurement and effective use of natural resources so as to effectively restrain the impulse of resource abuse.However,based on the audit practice of natural resource assets,this paper comprehensively applies the methods of document research,case investigation and interdisciplinary studies to analyze the current natural resource system.There is no operational property rights system,measurement system and evaluation system of natural resources.There are some defects in current systems that do not match powers and responsibilities,do not clearly define responsibilities,have difficulty in public participation,and do not have sound audit index.The institutional system shows insufficient stock,difficulty in increasing,and weak practice.Thus it is unable to meet the requirements of the new era and the rational use.As a result,the reforms of natural resource system can be implemented from three ways:current system,new system and system coordination.In terms of improving the current systems,we can embed the audit content of natural resource assets into the regulations of economic responsibility audit,and optimize the evaluation standard and responsibility system of natural resource assets,application methods of audit results.In terms of adopting new system,we should improve the rights system,measurement system,information disclosure system and public participation system of natural resource assets.At the same time,through amending in time the Audit Law,enacting the natural resources assets law,and strengthening system coordination,it is helpful for national audit to break through the bottleneck of the natural resources assets system,to calculate the‘ecological account’and to evaluate the‘ecological effects’.However,in the process of system reform,the aid from decision-making departments and experts is necessary,to suppress the interest impulse of executive departments,and to strengthen institutional coordination.In addition,institutional reform is also a process of continuous optimization.During the process,it is necessary to take account of the interests of the public,the individual,the government and its functional departments in order to effectively meet the needs of a resource-efficient and environment-friendly society.