Study On Policy Effect Of Outgoing Audit Of Natural Resources Assets Promoting Water Pollution Prevention And Control

In order to better play the important role of audit in the national supervision system and promote the fight against pollution,the State takes the outgoing audit of natural resources assets as one of the important measures to promote the fight against pollution.In September 2015,the General Plan for Reform of Ecological Civilization System stipulated that five cities,including Hulunbeier,should carry out the pilot auditing of natural resources assets of leading cadres.However,at present,the theoretical circles have limited research on the specific effects of the auditing of natural assets,which makes it difficult to form sufficient practice for national auditing to promote pollution prevention and control.Theoretical support.Therefore,it is of great practical significance to strengthen the research on the policy effect of the outgoing audit of natural resources assets.Based on the above background,this paper studies the policy performance of natural resources assets outgoing audit to promote water pollution prevention and control from the perspectives of theory,measurement and case studies,and puts forward corresponding countermeasures accordingly.Firstly,it elaborates the research background and significance,research methods,research ideas and research contents of natural resources assets outgoing audit and water pollution prevention;secondly,it mainly expounds how natural resources assets outgoing audit promotes water pollution prevention and control based on externality theory;thirdly,it uses panel data of pilot and non-pilot cities of natural resources assets outgoing audit from 2007 to 2017.Quantitative analysis of the policy effect of natural resources assets resignation audit on water pollution prevention and control is carried out by using double difference method and propensity score matching method.Fourthly,taking the resignation audit of natural resources assets of the director of Water Resources Bureau in Q city of S Province as an example,this paper summarizes the background of the case,and conducts in-depth research on the scheme,mode,content,evaluation and application of the results at the audit level.Focus on its role in water pollution prevention and control,further supporting the results of the third part of the measurement test;Fifth,based on the third part of the empirical results and the fourth part of the case analysis of natural resources assets resignation audit problems,found that it has a significant effect on the prevention and control of domestic water pollution sources,industrial water pollution sources and water quality is not significant.There are also many problems in the process of audit implementation.In view of the above conclusions,this paper puts forward some countermeasures and suggestions,such as continuing to implement the concept of green development,promoting the rectification of the problem of natural resources assets resignation audit,the application of results,and improving the basic theory and efficiency of audit.Innovations include:(1)Quantitative evaluation of the specific effects of the outgoing audit pilot policy of natural resources assets by using the double difference method of econometrics;(2)Selection of local wastewater compliance rate,sewage treatment rate and other indicators to measure the implementation of water pollution prevention and control actions,and reasonable solution to some water quality data missing,time-space externality and water pollution intensity distance.Complex problems such as attenuation can more accurately measure the situation of water pollution prevention and control in various areas.(3)By using the methods of theoretical analysis,econometric test and case analysis,the evaluation results of the effect of outgoing audit of natural resources assets on water pollution prevention and control are generally robust.