Research On The Definition Of Liability In The Outgoing Audit Of Natural Resourses Assets

The Outgoing Audit of Natural Resources Assets is the product of the socialist system with Chinese characteristics.The auditing object directly focuses on the resource and environmental responsibility of leading cadres,which has theoretical significance and practical value.In November 2017,the Interim Provisions on the Outgoing Audit of Natural Resources Assets were issued by General Office of the CPC Central Committee and the State Council,it requires that the Outgoing Audit of Natural Resources Assets as a routine audit in China promotes popularization implementation from March 2018.However,as an important measure of resource protection and environmental governance,and an important grasp of environmental governance,the Outgoing Audit of Natural Resources Assets has not been carried out for a long time,and there are few mature practices of theory and unified norms for reference.There are many problems to be discussed in theory and practice,among which the definition of responsibility is an important example.This paper introduces the practical significance of carrying out the audit,summarizes the existing laws,regulations and opinions of experts and scholars in the field of the outgoing Audit of Natural Resources Assets and responsibility definition,summarizes the theoretical research results and practical status of responsibility definition,and considers that the content of responsibility definition is relatively broad,and the methods and means of responsibility definition are also different.The key and difficult points of definition vary from place to place.At the same time,this paper summarizes some successful experiences and shortcomings in practice.Comparing with the identification of financial responsibility,the puzzlement in the definition of environmental responsibility mainly lies in the weakness of basic data,the imperfection of theoretical guidance,the difficulty of responsibility attribution,the inadequate use of defining means,the unclear definition criteria and the lack of quality and experience of auditors.Then,taking A City audit example as an example,from the angles of auditing process,auditing basis and auditing results,this paper points out that the definition of responsibility should be used for reference in auditing practice.The main purpose is to use a more comprehensive auditing basis,collect and distribute data in the process of auditing,pay attention to the dynamic changes of clear response data,etc.The audit results are convincing.Based on the practical experience of A city,the author puts forward some suggestions and opinions on the system construction,system construction and standard construction of the future responsibility definition,and emphasizes the strengthening of the "capital construction" of the audit,such as improving the environmental budget and final accounts,compiling a Natural Resources Balance Sheet,establishing and improving the database of environmental data,building the index system of environmental responsibility,and improving the professional competence of the auditors.It also points out that the way to optimize the definition of responsibility can be through the rule path,that is,to improve the scientific and clear evaluation criteria and the evaluation index system of environmental responsibility;to strengthen the systematic construction of basic data and materials of responsibility definition through the management path;and to adopt the organizational path,that is,docking economic responsibility audit,environmental inspection,policy tracking audit and cooperation with other regulatory forces through technology;Path,that is,comprehensive information technology and traditional audit methods;through quality path,improve the professional level and innovative ability of auditors.Through the continuous improvement of these five aspects,in order to better serve the realization of the goal of the outgoing audit of natural resources assets,and provide theoretical and practical reference for further solving the problem of responsibility definition.