| Conducting the natural resource assets departure audit on leading cadres(referred to as:natural resources assets audit)is to propose the "person" and"responsibility" audit strategy in the traditional resources and environment audit field,which shows that the fiduciary duty of the leading cadres is not only economic responsibility,but also more extensive resources and environmental responsibility.This tentative mechanism raised by The Third Plenary Session of the Eighteenth Central Committee of the Party,further establishes the important position of government audit in national governance mechanism,and also lays a foundation for supervision over the implementation of policies and effects of leading cadres on natural resources management and ecological and environmental protection.The generation of resource environmental issues has a strong externality and concealment.And in the past,leading cadres excessively pursued the traditional development concept of GDP growth,which amplified this feature.After more than 30 years of reform and opening-up,the straightforward type of economic development,China’s ecological system has precipitated many resources and environmental problems,and the adverse effects on the living environment now are gradually emerging and increasing.Facing the current situation of resource and environment problems in China,conducting the natural resource assets departure audit on leading cadres is conducive to further enhance the environment responsibility consciousness of the party and government leading cadres,to further pay attention to coordinating the dialectical relations of coordinating the relationship between the economic development and environmental protection of resource utilization,and to further reduce the consumption of natural resources and the destruction of ecological environment,which is of great significance to promote the transformation of the pattern of economic development,the adjustment of industrial structure and transformation of social development and improve the appraisal mechanism of leading cadres.Since the natural resource assets departure audit on leading cadres as a new form of auditing emerged in China’s auditing system,the related theoretical research and audit practice of the natural resource assets departure audit on leading cadres are still in further development and improvement.On the basis of fully summarizing the previous research and actual research results,this paper believes that the urgent task of the current natural resource assets departure audit on leading cadres is to form a unified implementation audit system,for the reason is that because there are no uniform system and unified goal in the process of exploring guidance,the practice of local audit institutions failed to improve the system and advance the role of development.Through an investigation on the implementation system and practice of the natural resource assets departure audit on leading cadres of J audit office,the author has a relatively clear understanding of the construction of the implementation system of the natural resource assets departure audit on leading cadres,also thought that the implementation system established by J audit office only preliminarily answers and solves the relevant problems in the current practice of the natural resource assets departure audit on leading cadres,but there is still a long way to go before a system can be formed and comprehensive progress can be made,for the reason is that this system of the natural resource assets departure audit on leading cadres has gaps and defects in the positioning of the natural resource assets departure audit on leading cadres,audit content,mode,evaluation,result application and so on.To this end,this article focuses on the implementation of the system and the practice of the natural resource assets departure audit on leading cadres,which is built by the j audit office,and reveals its positive significance in the practice,to fully exploit the deficiencies and flaws in the system,and to conduct a thorough analysis of the cause.On this basis,with reference to advanced international and domestic experience,and in combination with the development trend of the natural resource assets departure audit on leading cadres and the current situation and future operation mode of government auditing,this paper proposes improvement suggestions for the audit implementation system constructed by J audit office,proposes the idea of constructing the audit implementation system at different levels,and makes new ideas and attempts in the audit implementation system centering on audit project approval,evaluation system of audit indicators and application of audit results.Finally,in order to promote the operation of the implementation system of the natural resource assets departure audit on leading cadres as soon as possible and form a theoretical,institutional and practical system,the author puts forward some supporting suggestions from a macro perspective,such as strengthening the top-level design,promoting the operation of the implementation system,improving the supporting documents and systems such as laws and regulations,promoting the compilation of the balance sheet of natural resources and strengthening the assessment and accountability mechanism of leading cadres and so on. |
