Analysis Of The Important And Difficult Points In Outgoing Natural Resource Assets Of Cadres At The Grass-roots Level

Since the 18th national congress of the communist party of China(CPC),the "three major battles" has been proposed which include the battle against pollution.As a result,natural resources and natural assets have attracted more attention.During the new era,implementing outgoing audit of natural resources and assets has three advantages.Firstly,it is a strategic deployment.Secondly,it can meets the need to build a five-in-one overall layout.Thirdly,it can provides support for building a beautiful China with green waters and mountains.The fundamental purpose of carrying out outgoing audit of natural resources assets is to strengthen the leading cadres' concept of ecological environment construction within their jurisdiction and realize the recycling and sustainable development of natural resources.This paper combines the theoretical research with the case study.Firstly,it summarizes the background and significance,content and framework,ideas and methods of this paper.Secondly,it analyzes the relevant theoretical research of natural resource assets and outgoing audit to provide theoretical basis for the case study.Thirdly,it introduces and analyzes the audit cases of leading cadres leaving their posts of natural resources and assets in T town.Fourthly,the paper analyzes the problems and reasons of the case.Finally,the paper puts forward improvement countermeasures for the outgoing audit of natural resource assets in T town.Carrying out outgoing audit of natural resources and assets is a necessary consequence of the times.But it has some defects including the lace of the audit policies,audit objects getting a bit monotonous,single evaluation criterion,the dislocation of audit work and audit ability,the audit report is not clear,the weakness of audit supervision.In consideration of theories of audit of natural resources and assets,we can find some reason.Firstly,audit laws and regulations still lags behind.Secondly The audit system is not sound.Thirdly,there is a big difficulty in extracting and processing data.Fourth,the ability of auditors is insufficient.Fifth,the specific duties of leading cadres are unclear.Sixth,lack of audit supervision mechanism.The solutions are improving the relevant laws and regulations,clearing natural resources assets departure audit target,establishing database of natural resources assets,enriching in natural resources assets departure audit evaluation index,clearly defining the leading cadre audit responsibilities,organizing regular professional business training,introduction of talents,establishing an expert communication platform,establishing an audit accountability mechanism,publicizing audit results regularly.This paper hopes that the above suggestions can be improved audit of natural resources and assets.