Research On The Auditing System Of Leading Cadres' Natural Resources Assets Departure

Since the concept of ecological civilization was put forward,strengthening the construction of ecological civilization and building a new social situation in which people and nature develop harmoniously is the direction of the joint efforts of the party and the whole society.The achievements of ecological civilization construction are related to the prosperity and development of the motherland and the Chinese nation.The development plan is about the future of hundreds of millions of Chinese people.To strengthen the construction of ecological civilization,we must mobilize the strength of the whole society and embark on a green development path.Against this background,in November 2013,the Third Plenary Session of the 18 th CPC Central Committee made a decision to begin to explore the preparation of a natural resources balance sheet and conduct audits of the departure of natural resources assets for leading cadres.In November 2015,the “Pilot Program for Conducting the Departure Audit of Natural Resources Assets of Leading Cadres ” was officially released,marking the official launch of the pilot project for the departure of natural resources assets of leading cadres.Since the introduction of the system,the provinces in China have actively carried out pilot work,and the scope has been further expanded,and staged results have been achieved.However,with the expansion of the scope of the audit,theoretical research needs to be further deepened to provide a theoretical basis for the audit.Based on the departure audit system,this paper analyzes the differences between natural resource asset departure audit and economic responsibility audit and environmental resource audit,and understands it as an important part of the ecological civilization system.The purpose is to change the assessment methods of leading cadres.Improve the cadre appointment mechanism,protect the environment and resources,and take the road of sustainable development.Since 2018,the system has been promoted nationwide.This paper compares the measures in the audit practice of various provinces and cities.From the aspects of audit content,methods,evaluation index system,and application of results,there are some successful cases,but they are also exposed.A lot of questions.The difficulty in collecting data of natural resource assets,the informatization of natural resource assets is not high,the audit evaluation index system has not yet formed,the lack of relevant laws and regulations,theimperfect guarantee mechanism,the difficulty in defining the responsibility of leading cadres and the unsound recovery mechanism.Faced with these problems,we should start from improving the natural resource asset information sharing platform,establishing and improving the audit evaluation index system,accelerating the legislative process,improving the relevant guarantee mechanism,establishing and improving the responsibility identification and investigation mechanism,and constantly improving the natural resources of leading cadres in China.The asset leaving audit system.