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近几年来,由于我国地方政府单方面追求GDP而忽略了对自然资源资产的有效利用与保护,致使我国自然资源资产环境一度遭到破坏。十八届三中全会提出,建立系统完整的生态文明制度体系,健全自然资源资产产权制度和用途管制制度,将成为我国今后10年全面改革的重要内容。从此,积极探索自然资源资产审计技术和方法将是我们审计人员在新常态下要攻克的第一个课题。矿产资源是自然资源的重要组成部分,现在,我结合自身的工作实际,就
In recent years, due to the unilateral pursuit of GDP by local governments in our country, the effective utilization and protection of natural resources assets have been neglected, causing the natural resources and assets environment of our country to be destroyed at one time. The Third Plenary Session of the 18th CPC Central Committee proposed that setting up a systematic and complete system of ecological civilization and improving the asset property rights system and use control system of natural resources will become an important part of China’s overall reform over the next 10 years. Since then, active exploration of natural resources assets audit techniques and methods will be our auditors in the new normal to overcome the first issue. Mineral resources are an important part of natural resources. Now, in light of the actual work of mine,