| Natural resources are the material basis for human survival and development.the extensive mode of economic growth caused a series of environmental problems,so the Third Plenary Session of the 18 th CPC Central Committee pointed out the idea which is “carrying out accountability audit of natural resource to leading cadres,establishing a lifelong responsibility system for bio-environment damage”.Since 2015,The various regions of the country has carried out pilot work of natural resources assets.The pilot work has achieved certain results in organizing audit teams,innovating audit methods,focusing on key audit contents and exploring the preparation of the balance sheet of natural resources.Although,there are some problems that can't be ignored: Chinese natural resources assets audit laws and regulations are not sound,the audit basis is mainly embodied in the policy documents issued by the Central Committee and the State Office.Limited by the objective conditions of natural resources,auditing techniques and auditing capabilities,the truth of natural resources is difficult to master.Uneven distribution of natural resources,regional evaluation indicators are not uniform and imperfect,affecting the fairness of audit results.The application of audit results is not enough,and rarely is accountability for the audited leading cadres.The paper analyzes the basic legal relationship of natural assets outing audit system by means of empirical analysis and value analysis,afterwards,the paper proposes four suggestions to improving the auditing system of natural resources assets.Firstly,consummate the legislative authority in natural resources and auditing.Secondly,innovate methods to improve auditing quality and efficiency.Thirdly,build an evaluation index system to scientifically defining the legal responsibilities of leading cadres.At last,increase the intensity of audit results,and establish a lifelong accountability system for ecological responsibility. |
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