Audit Research On The Natural Resources Assets Of Leading Cadres Leaving Office

Since ancient times,human progress has relied on nature,and economic development has relied on the use of natural resources and assets.But with the progress of the society,the ecological environment problems appeared on the restriction of economic development is more and more,the leading cadre to destroy the natural basis of economic activities and behaviors of seeking achievement has do not conform to the requirements of the current development.The viewpoint that pays attention to the construction of ecological civilization is put forward accordingly.The audit of outgoing leading cadres' natural resources assets is an important arrangement for the CPC central committee and the state council to implement the construction of ecological civilization,but as a new mode of audit,it is still in the exploratory stage.The difficulties and problems in the course of practice and exploration are still to be solved.How to optimize its auditing methods and promote the improvement of relevant systems is a topic worthy of in-depth study.At first,this paper deeply discusses the leading cadres of the natural resource assets research background and research significance of outgoing audit,through the literature review,this paper expounds the research status of audit subjects,audit objects,audit contents,audit methods and relevant cases of this type of audit projects in China.Then this paper reviews the research status of foreign scholars on environmental audit related to outgoing audit of natural resources assets.At the same time,its concept and purpose are briefly introduced.The relationship between outgoing audit of leading cadres' natural resources assets,economic responsibility audit and special audit of resources and environment is compared.Then this paper expounds and analyzes the concept of fiduciary responsibility,environmental economics and sustainable development theory,which lays a theoretical foundation for the case study.And then by combining the related theories and Y township cases to carry out the situation,follow the audit process is briefly introduced this project Y township basic situation,the implementation process of this case,and the audit found that the main problems and their causes,expounds the corresponding audit recommendations,with further analysis on the types of audit project to carry out the difficulties,at the present stage are discussed in detailed the reason for the difficulty,in view of the difficulties and reasons put forward five suggestions.At last,this paper summarizes the research status of the outgoing audit of leading cadres' natural resource assets and the research in this paper,so as to help the future development of the outgoing audit of leading cadres' natural resource assets.