Study On Audit Evaluation System For Leaving Post Auditing Of Natural Resources&Assets

The level of ecological civilization construction in China still lags behind economic and social development,the contradiction between development and population,resources and environment is becoming increasingly prominent.To speed up the construction of ecological civilization,At the Third Plenary Session of the 18th CPC Central Committee,the "Decision of the CPC Central Committee on Several Major Issues Concerning the Comprehensive Deepening of Reforms" was proposed.It asked leading cadres must be audited for leaving their natural resources assets.It is the high time that the pilot project has been launched for two years and the recurring audit system will be issued.At the moment,it is necessary to sum up experience and put forward constructive opinions on issues that arise in auditing practice.At present,the research content focuses on the significance and development direction of carrying out the departure audit of natural resources&assets on the construction of ecological civilization in China.Leading cadres' leaving post auditing of natural resources&assets have no ready-made empirical models and theoretical methods to learn from regardless of domestic and foreign.There are also some studies on the evaluation system construction,while,most of them are index systems for environmental audits,and they lack the construction of a comprehensive evaluation system that combines the judgment of economic responsibilities.This article uses "5E" audit theory,establish the natural resource performance audit indicator system from five levels.as the quantitative analysis part of the comprehensive assessment system for the departure audit of natural resources&assets of leading cadres.Combined with the theory of public fiduciary responsibility,construct qualitative evaluation part in comprehensive evaluation system.This article summarizes the content of the pilot work on the one hand,on the other hand,it provides a reference for the introduction of auditing practice after the regular auditing system.