Research On The Resources Integration Of Natural Resources Accountability Audit Of Leading Officials

The Nineteenth National Congress of the Communist Party of China pointed out that to ensure the sustainable development of China,we must adhere to the construction of ecological civilization,adhere to the implementation of the basic national policy of protecting the environment and saving resources,establish and practice the basic concept of "lucid waters and lush mountains are invaluable assets",implement the most stringent ecological environment protection system,and ensure that our natural resources assets are managed systematically and managed as a whole.National audit plays an important role in the national governance by exerting the power of auditing supervision and safeguarding the rights and interests of the country.Natural Resources Accountability Audit of Leading Officials is a vital guarantee for revealing the risks of natural resources management,ensuring ecological security,and promoting the modernization of ecological governance.It is also an important institutional arrangement to promote the construction of ecological civilization.Carrying out the complete coverage of the Natural Resources Accountability Audit of Leading Officials is the necessary meaning to strengthen the audit supervision system and serve the ecological governance.However,with the implementation of full-coverage audit,the supply of audit resources can't meet the needs of high-quality audit.Integrating audit resources,optimizing audit process and reforming the management system are important measures to solve the problem.On the basis of resource dependence theory,system theory and synergy theory,this paper defines the related concepts of the Natural Resources Accountability Audit of Leading Officials.Based on the systematic analysis of the contents,objects and elements of the Natural Resources Accountability Audit of Leading Officials,this paper puts forward the key audit resources.It is summarized that the human resources,financial resources,audit institutions and information technology resources of government audit institutions are the main factors affecting audit work.This paper integrate the above-mentioned key resources,focusing on the supply of audit resources,the realization of audit objectives and the improvement of audit efficiency,and put forward a systematic,efficient and important integration principle.At the same time,in order to verify the effectiveness of audit resources integration,this paper takes the Natural Resources Accountability Audit of Leading Officials carried out by the Audit Office of A Province in C County as an example,and makes a detailed analysis of the problems existing in the audit process,such as the lack of human resources,the lack of effective integration of audit data,and the limited application effect of information technology.It also makes an analysis of the existing problems in the integration of audit resources.Finally,the paper puts forward suggestions for the development of audit work from five aspects: improving the talent management system of audit institutions,perfecting the management system of audit funds,promoting the construction of government audit information platform,constructing the power and responsibility list system of audit institutions,and establishing the risk control mechanism for the integration of audit resources.