Discussion About Accountability Audit Of Natural Resource In China

In the beginning of reform and opening up,the thought of "taking economic construction as the center" and "development is the hard truth" was prevailing in China.Obviously,it was an inevitable outcome of the history conditions,and the economic development of our country has achieved remarkable achievements in the world.However,behind the rapid economic development is the huge cost of natural resources,and China's per capita ecological footprint from 0.89 hectares in 1980 increased to 1.26 hectares in 2000,far more than 0.72 hectares per person which is the actual bearing capacity in our country.As the contradiction between economic development and natural resources or the environment has become increasingly prominent,Hu Jintao,the former leader of China,put forward "the harmony between man and nature" of Scientific Outlook on Development in 2003,to promote the sustainable development of our social economy.In order to strengthen the management of natural resources and environmental protection responsibility of the party and government leaders,our country has begun to explore the accountability audit of natural resource.The concept of accountability audit of natural resource was first mentioned in the decision of the CPC Central Committee on deepening reform of the overall number of major issues(hereinafter referred to as " the decision")in the third Plenary Session of the 18 th CPC Central Committee,which fully reflects our country's leaders attach great importance to the improvement of the natural resources property rights system and the protection of natural resources and ecological environment.In November 2015,the CPC Central Committee and the general office of the State Council issued a " accountability audit of natural resource of leading cadres pilot program",it takes land resources,water resources,forest resources and ecological environment in mining,air pollution control and other areas as the focus of the audit field,marking the pilot work of accountability audit of natural resource formally starting.In recent years,the accountability audit of natural resource has become a hot topic of audit theory,with an increasing number of research results,from the original focus on the audit body,audit object,audit content,audit methods and other basic theory study,to the building of audit evaluation index system,or the analysis of local government audit pilot case.Based on this,this paper aims to analyze and summarize the problems existing in the accountability audit of natural resource in China,andconclude the successful experience of the some areas,then put forward relevant countermeasures and suggestions.First of all,this paper takes the contradiction between economic development and environmental problems of our country in the past as the breakthrough point,then analyzes the internal cause and necessity of accountability audit of natural resource,summarizes the relevant literature and introduces the research ideas or methods.Secondly,this paper defines some related concepts,and expounds the characteristics of accountability audit of natural resource in the audit data analysis,the audit focus and the relevant audit system.Actually,it is actually an extension of economic responsibility audit and environmental audit.Then this paper described the relevant theories,included the environment resources value theory,property rights theory and the principal-agent theory,the fist theory is mainly based on labor value theory,value theory,utility value theory,the second mainly from the aspects of exclusive and competitive resources to analyze causes of natural resources property rights in unreasonable arrangement,the last mainly analyzes the necessity of the separation of ownership management and administrative power management under the dual principal agent relationship.Again,this paper expounds the present situation of China's accountability audit of natural resource,and statistics of the pilot regions,which corroborate feasibility of routine audit system in the nationwide establishment of accountability audit of natural resource after 2018.At the same time,it also points out and analyzes those problems in the six aspects of natural resource balance sheet,audit evaluation system,audit independence,audit resources and audit results of the use in our country audit practice.Then,this paper introduces pilot experience of accountability audit of natural resource in A County,in the city of Huzhou,Zhejiang province.Next,it analyzes of the development of audit resources,the audit methods and audit accountability mechanism to summarize some experience which can be replicated.Finally,mainly according to the analysis of the above reasons and the experience of A county,this paper puts forwarding specific countermeasures and suggestions from the four aspects of the natural resources accounting system,property rights protection of natural resources,the construction of the audit team and audit accountability mechanisms.