Research On Audit Index System Of Natural Resource Assets Leaving Office Based On 5E Auditing Theory

Now China and the newly established China are not the same as before,and the government is constantly improving its working methods to adapt to the development of the times,in which the evaluation and assessment mechanism of the relevant leaders of government organs is actively improved.In the past,the evaluation of leading cadres mainly focused on the development of local economy in their jurisdiction,but neglected the protection effect of leading cadres on resources and environment in their jurisdiction during their tenure.Nowadays,our country attaches great importance to the construction of ecological civilization,reflecting our pursuit of green economy,recognizing the importance of sustainable development while exploring the sustained economic growth,and gradually awakening the consciousness of protecting resources and environment.A series of problems,such as severe haze,low productivity of soil,water pollution and so on,have made the people's desire for environmental protection and ecological protection more and more intense.It has long been the people's expectation to implement the policy and policy of harmonious development of resources,environment and economy.Therefore,in the Third Plenary Session of the Eighteenth Central Committee held by our Party,we first put forward the implementation of the outgoing audit of natural resources assets.This proposal has a great impact.On the one hand,it leaves a new challenge to the audit work.On the other hand,it sets new requirements for the evaluation mechanism of leading cadres.However,the outgoing audit of natural resources assets is still in a relatively basic period.Practice and theoretical exploration are only just just carried out,and need to be further explored.However,the design of the audit index system is still uncertain.Therefore,on the basis of relevant research before learning,this paper attempts to build an index system of natural resources assets resignation audit under the guidance of 5E audit theory,hoping to contribute a little to the promotion of natural resources assets resignation audit in the future.On the one hand,this paper seeks the practical basis from the close relationship between the outgoing audit of natural resources assets and the performance audit of 5E audit theory,on the other hand,it explores the theoretical basis from the connection and development of the outgoing audit of natural resources assets and the connotation of 5E audit theory,and illustrates the feasibility of using 5E audit theory to construct the outgoing audit index system of natural resources assets from both practical and theoretical aspects.Next,in the economic level,efficiency level,effect level,fairness level and environment level,we diverge to construct the natural resources assets outgoing audit index system.At the same time,the paper evaluates the protection of resources and environment of H city leaders during their tenure from 2011 to 2013 by combining specific cases,which makes the auditing index system of natural resources assets leave office trial and helps to analyze some problems existing in H city,and points out the direction and focus for the future development and promotion of resources and environment work in H city.