Reforming the natural resource auditing system from the ecological civilization perspective

作     者：Junsheng Lei Junsheng Lei

作者机构：Law SchoolGuangxi University of Finance and EconomicsNanning530003China 

出 版 物：《Chinese Journal of Population,Resources and Environment》 (中国人口·资源与环境（英文版）)

年 卷 期：2020年第18卷第2期

页      面：87-96页

学科分类：02[经济学] 0202[经济学-应用经济学] 0830[工学-环境科学与工程（可授工学、理学、农学学位）] 020201[经济学-国民经济学] 

基　　金：supported by Chinese National Funding of Social Science[Grant number.18BJY024] Study on the Cooperative Supervision Mechanism of Budget Implementation Based on National Audit 

主　　题：Ecological civilization Natural resource Auditing system Reform 

摘      要：Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in *** the natural resource asset audit both confirms and quantifies natural resources,the nature of such resources makes it difficult to identify their ***,these resources diversity creates complex measurement standards and activities,all of which require relevant institutional ***,the existing audit system for natural resource assets includes insufficient stock,incremental difficulties,and poor guidance,which cannot meet the requirements for environmental governance and an ecological ***,it is necessary to define natural resource assets’rights and measurement systems and responsibility regulations,among others;construct an auditing participation system,technical regulations,and evaluation criterion for natural resource assets;amend the Audit Law in a timely manner;and enact natural resource asset ***,such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving,environmentally friendly society.