Design Of The Audit Plan For The Departure Of Natural Resource Assets In C City, Henan Province

Under the background of natural resources depletion and serious environmental pollution,it is an important measure to solve these problems to make the leading cadres of the Party and the government pay attention to the protection of natural resources assets and guarantee the sustainable development ability of natural resources assets by the government auditing authority.As a pilot city of Henan Province,City C,which is responsible for the off-office auditing of natural resources,actively responds to the policies of the higher authorities,and vigorously carries out the off-office auditing of the natural resources at the same time.But at present,China's natural resources departure off-office audit is still in the exploration stage,and many theoretical and practical problems need to be solved urgently.The purpose of this study is to provide guidance for the practice and development of C city's audit and to improve the quality of the audit in Henan Province,based on the natural resources assets off-office audit program of City C,and study the scientificity and feasibility of this program.The thesis mainly uses the literature research method,the field investigation method,the inductive analysis method and the case analysis method to define the related concepts,and combs out the theoretical basis of the research: the theory of public fiduciary economic responsibility,the theory of environmental economics,the theory of sustainable development and the theory of large cycle cost.On this basis,this paper analyzes the plan of off-office auditing the natural resources assets in C city of Henan province with the relevant theory.After research,we find that the basic structure of C City's off-office audit program is incomplete,the content of the program is not comprehensive,the foundation of the program is not clear and the responsibility of the off-office leading cadres is controversial.In view of the above-mentioned problems,this paper puts forward some countermeasures to improve the basic structure of the program,to strengthen the comprehensiveness of the content of the program,to clarify the balance sheet of natural resources in C city,and to scientifically define the responsibilities of leading cadres,and design a more realistic C city natural resources assets off-office audit program.The innovation of this paper can be seen in: based on the Plan of Off-Office Auditing Natural Resources Assets in C City of Henan Province,and on the natural resource asset endowment characteristics of City C,a program that is more suitable for the natural resource asset exit audit of City C is formed,and a special natural resource asset audit focus is established according to the natural resource asset endowment of City C,The special natural resources assets audit should focus on water resources,forestry resources and environmental protection.Then the "percentage-based exit audit evaluation index" should be used to evaluate the off-office leading cadres of the Party and government organs.As an important embodiment of the authority of the state,government audit needs to be widely emphasized.In view of the failure to participate in the actual audit work,the understanding of the off-office audit of natural resources assets and the discovery of practical problems need to be improved.I hope this paper can promote the development of the off-office audit of natural resource assets in C city of Henan Province to some extent,and promote the standardization of the audit scheme and the institutionalization of the actual work.