Research On The Audit Of Natural Resources Assets Leaving Office Of Leading Cadres Under County Level In G City

At the Third Plenary Session of the 18th Central Committee of the Communist Party of China,it was proposed to audit the departure of natural resources assets of leading cadres.An important work of the whole ecological civilization system.The 18th National Congress of the Communist Party of China made a strategic decision to vigorously promote ecological civilization,and continued to carry out top-level design and institutional arrangements for the construction of ecological civilization.Under the background of such realistic requirements and institutional arrangements,the audit system of natural resources assets leaving office of leading cadres came into being.Strengthening the research on the audit of the departure of natural resources assets of leading cadres is conducive to the improvement of the theoretical system of audit and the theory of administrative supervision in China,the summary of pilot experience,the sharing of results and the better guidance of audit practice.This paper takes the audit of natural resources assets leaving office of leading cadres at or below the county level in G city of Jiangxi Province as a case study.Firstly,based on the research of audit report,work report and interviews witth auditors,this paper describes the cases from the aspects of audit overview(pre audit preparation,audit objectives,audit content and audit methods),audit organization and implementation.Secondly,through the research on the current situation of the natural resources assets leaving audit of the leading cadres below the county level in G City,Jiangxi Province,we find that the existing problems include:the structure of the leaving audit is not complete,the content of the leaving audit is not comprehensive,the basis of the leaving audit is not clear,and there are disputes on the definition of the responsibilities of the leaving leading cadres.The reasons for the problems include:the lack of audit basis due to the lag in the construction of laws and regulations,the difficulty in resource integration due to the weakness of audit force,the difficulty in data collection and the unclear definition of responsibility,leading to accountability.Finally,from the aspects of strengthening the construction of laws and regulations to improve the audit basis,integrating the allocation of audit resources to enhance the audit force,establishing and improving the natural resource asset information database and improving the responsibility definition mechanism of leading cadres,this paper puts forward the countermeasures to improve the natural resource asset departure audit of leading cadres below the county level in G city.