Discussion On The Departure Audit Of Natural Resources Assets Of Leading Cadres In D City

The third Plenary Session of 18 th Communist Party of China Central Committee through “the central committee of the communist party of China on comprehensively deepen reform certain major issue decision” proposed “to explore the preparation of natural resources balance sheet and carry out departure audit of natural resources assets of leading cadres.Establish a lifelong accountability system for ecological and environmental damage.” In 2015,general office of the central committee of the communist party of China and the state council general office issued “to carry out the pilot program of the departure audit of natural resources assets of leading cadres”.By auditing resources such as land,water,forest,mineral and environment management,prevention and control of atmospheric pollution,and mastering the converting natural resources assets(including quantity and quality)and the ecological environment quality condition,to comprehensively evaluate the performance and conscientiousness of leading cadres.Then form a set of relatively systematic auditing standards and explore the construction of auditing systems.Taking natural resources assets as the content and focus of the outgoing audit of leading cadres,is the innovation and improvement of the system.It is the expansion and deepening of supervision.It is a positive supplement to China’s current economic responsibility audit for leading cadres.It can restrain leading cadre effectively,to promote their due diligence.To ensure the harmonious integration of economic,social and ecological benefits in the exploitation and utilization of natural resources.Scholars at home and abroad have studied and explored many aspects of natural resource asset auditing.Foreign scholars mainly pay attention to the accounting of natural resources assets,the construction of relevant accounting system and environmental audit.To explore how to set up natural resources accounting accounts,accounting related account content and accounting methods,and summarizes the practical experience,trying to clear the natural resource assets accounting object and accounting procedures and methods,formulate relevant regulations and principles.Domestic scholars pay attention to the confirmation and measurement of natural resources assets,the setting of accounts,the accounting contents and the preparation principles of relevant statements,selection of audit evaluation index and construction of related evaluation system.Combined with the audit content,audit subject,audit method and other aspects of the departure audit of natural resources assets.It also providessome theoretical support and practical guidance for the implementation of relevant audit work in China.In this paper,the problems in the implementation of the departure audit of natural resources assets of leading cadres in D city have a certain universality,so the audit case of D city can also be used as a reference for other units to implement the same type of audit projects.This paper takes the audit project implemented in D city as an example,revealing the problems in the audit and making the cause analysis.At the same time,we draw lessons from the audit project in S city,and then put forward the standard countermeasures to improve the auditing work in D city.This paper starts with an overview of the theory of natural resource asset exit auditing,including the concept,objective,content,method and relevant theories.Secondly,this paper introduces the basic situation of the audit case implemented by D municipal audit bureau,implementation of audit,the main problems identified by the audit and the audit conclusions.By analyzing on natural resources assets accounting system,the evaluation system of departure audit of natural resources assets of leading cadres,audit personnel quantity and quality,audit results and audit supervision and so on,this paper tries to analyze and solve the problem appeared in the process of auditing in D city,and summarize the current status of audit.Based on the practical experience of S city and the current situation of audit implementation in D city,the standard countermeasures for improving audit work in D city is built.Starting from the natural resources assets accounting system,the paper analyzes how to carry out and strengthen the relevant assets accounting work at present.Starting from the audit evaluation of the departure audit of natural resources assets of leading cadres,this paper explores how to conduct the audit evaluation and apply the audit results more effectively.From the perspective of the personnel allocation of audit institutions and the comprehensive quality of auditors,it is necessary to find out how to integrate audit resources,improve the professional level of auditors and mobilize their working enthusiasm.This paper discusses how to promote the application of audit results and the realization of audit supervision from the application of audit results and the strengthening of audit supervision.Finally,by analyzing and summarizing the problems and causes in the process of the audit implementation in D city,four measures are proposed.First,improve the asset accounting system for the departure audit of natural resources assets.The second is improving the evaluation system for the departure audit of natural resources assets of leading cadres.Third,enrich the audit force and improve theprofessional level of the auditors.Fourth,strengthen audit supervision and the using of the audit results.The outgoing audit of natural resources assets of leading cadres is a new auditing supervision mechanism with distinctive Chinese characteristics and in line with the requirements of The Times.The auditing practice circle is still in the trial stage,and has not yet formed the practical auditing operation standard.Theoretical research mostly focuses on the accounting of natural resource assets,the audit content,the selection of audit evaluation index and the construction of the evaluation system,etc.By combining case analysis with theoretical research,this paper tries to promote the progress and improvement of the theory by analyzing practical cases,which is exactly the purpose of the topic selection.However,due to the author’s weak theoretical foundation and insufficient academic research ability,the relevant interpretation of this paper is still not enough in-depth and thorough enough and the analysis of problems and causes is not always mature.It needs to be further improved by further study and research in the future.