| In the third Plenary Session of the 18 th CPC Central Committee,the party proposed to explore the preparation of the balance sheet of natural resources,audit the natural resources assets of leading cadres and establish a lifelong accountability system for ecological environment damage.The audit of natural resources assets audit officially stepped onto the historical stage.In 2015,the general office of the Central Committee of the Communist Party of China and the general office of the State Council issued the "pilot program for conducting the audit of the natural resources assets of leading cadres",and the pilot program was clear.By 2018,the regular audit system began to be established.Sustainable development requires people to pay more attention to the protection and improvement of ecological environment and natural resources while pursuing social and economic development,and the outgoing audit of natural resource assets arises at the historic moment.As an important part of the supervision system of audit institutions,audit system plays a vital role.Establishing a set of standardized audit system of natural resources assets outgoing audit has an important role in promoting the development of the audit of natural resources assets.The article is divided into two parts: theoretical exploration and practical exploration.Based on the theory and practice,the paper explores the auditing system of natural resources assets leaving office step by step in two aspects".In theoretical level,this paper clarifies the concept of resource assets,natural resource assets outgoing audit,related to the concept of natural resource assets outgoing audit system,the exploration level in practice,the use of case analysis,with the main line of business process from three aspects of the pretrial preparation stage,the implementation phase of the audit,the audit report described the implementation stage the audit bureau of natural resources assets,XA audit project,and using the methods of comparative analysis,compared with the Jiaozhou natural resource assets outgoing audit,XA Audit Bureau of natural resource assets outgoing audit in the regulations,organization system,personnel system and operation system there are 4 institutional issues,and analysis of the laws and regulations the lack of natural resources management departments have not yet realize information sharing,audit the lack of talent,natural resource assets and responsibilities It is not clear,the audit accountability mechanism has not been fully established,the ecological protection red line is not implemented in 6 aspects of the root causes.According to the audit bureau of XA City,the specific situation,designs the system from the rules and regulations,organization system,personnel system and operation system in four aspects,and put forward a sound legal system,the construction of ecological environment monitoring network,increase efforts to train personnel,clear right and responsibility between the natural resource assets and the implementation of ecological protection of the red line and other related security measures.In this paper,the natural resource assets outgoing audit system design and preliminary ideas to the audit process as the main line of the system from four aspects of design rules,organization,personnel,operations,from pre-trial preparation,audit,audit report audit three stage clear institutional constraints.Although all over the country are actively carry out pilot work of natural resource assets outgoing audit,but does not have a relatively mature natural resource assets outgoing audit system,so the system design no experience can reference.So the design of this system is not comprehensive,natural resource assets outgoing audit in the development,there will be a variety of new problems,improve the development of practice will promote the system of ecological civilization,to promote social sustainable development. |
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