| Since 2014,the auditing policy for the departure of natural resources assets of leading cadres has begun trial operation.The purpose is to curb the simple pursuit of economic benefits by leading cadres,and to ignore the behavior of natural resource damage and environmental destruction,and to change the previous “only GDP hero”.Leading cadres to recognize the value of natural resource assets,and then assume responsibility for natural resource asset management and ecological protection within their jurisdiction during their term of office.However,because the system is an innovative auditing system,its basic data and reference information are basically none,and each of the pioneering areas is the trial operation of the region under the condition of no numerical reference and information supply,on the basis of practice.Get subsequent reference values.In this context,the article first makes a detailed narrative and analysis of the content of previous research scholars,and reviews and absorbs other scholars’ analysis and definition of the related concepts and framework elements of the departure of natural resources assets of leading cadres.On the basis of this,the four basic concepts of the leading cadre natural resource assets leaving auditing system are defined,the three theoretical foundations are introduced,and the eight major framework components and their respective roles in the system operation are explained and analyzed.Then,by listing some provinces in China,the operation and progress of the audit system,summarize its operation in some provinces.Select the key and typical problems that the author believes hinder the construction of the audit system,and conduct research and cause analysis.Furthermore,an idea for the follow-up construction of the audit system is proposed.The author wants to further complement,optimize,and reform the audit system to achieve an institutional leap,rather than just a countermeasure analysis of the key and typical problems that exist during the trial run of the policy.Therefore,from the perspective of optimizing the overall system operation,four suggestions are put forward,and from the perspective of follow-up system construction and optimization,eight countermeasures are proposed.From the top-level design to the main body and the object,the audit system is gradually completed to achieve the goal set at the beginning of the establishment of the audit system. |