Study On The Legal Issues Of Outgoing Audit Of Natural Resource Assets

Ecological civilization prospers.Ecological civilization is an important task for the sustainable development of the Chinese nation.We must plan economic and social development from the perspective of harmonious coexistence between man and nature,and we must adhere to the "three mountains" concept that clear waters and green mountains are mountains of gold and silver.Against this background,the CPC Central Committee and the State Council decided to carry out auditing of leading cadres' natural resource assets when they leave office.In November 2015,the Pilot Program for Auditing Leading Cadres' Natural Resource Assets Outgoing was officially released,marking the official launch of the pilot audit of leading cadres' natural resource assets outgoing.Subsequently,the National Audit Office of the People's Republic of China issued the Regulations on Auditing the Outgoing Leading Cadres' Natural Resource Assets(Trial),which marked the further expansion of the system nationwide and achieved periodic results.Therefore,the theoretical research needs to be further deepened to provide a theoretical basis for the audit of the outgoing natural resource assets.This paper will start from four parts,the first part is the introduction,mainly including the background significance,research status review and research methods.This paper summarizes the preliminary research results of relevant experts and scholars on this system,mainly including four different views of audit objectives,audit subjects,audit objects and audit contents.Through sorting and summarizing,it preliminarily concludes that audit objectives can be divided into "responsibility view","national governance view","resource management view" and "property rights protection view".The audit subject can be divided into three viewpoints: monism(the state audit institution),dualism(the state audit institution and the public or organizations),one member as the main,and multiple participation(the state audit institution as the main,the public or organizations and the government as the internal participation).There are two kinds of interpretation of audit objects: "single object theory" and "multiple object theory".The audit contents can start from three directions respectively,including the direction of the types of natural resource audit services,the direction from the perspective of practice and the direction of organically combining economic responsibility audit and resource and environment audit.The second part is an overview of the outgoing audit system of natural resource assets.It discusses the relevant concepts of the outgoing audit system of natural resource assets,the difference between economic responsibility audit and resource and environmental audit,the legislative status of the outgoing audit legal system of natural resource assets and the legal relationship of outgoing audit of natural resource assets.In the spirit of the fifth plenary session of the guidance,further implement the strategy of sustainable development of our country,and improve the mechanisms for coordinating areas of ecological civilization as a whole,the construction of ecological civilization system,thus leaving the audit of leading cadres implement natural resources assets,to establish ecological environmental damage liability life-long person is to cater to the new pursuit of new era,and further clarify the auditing legal relationship main body,It is mainly the audit subject and audit object,audit legal relations object,scientific evaluation of leading cadres to fulfill the responsibility of environmental protection and resource management,promote the economical use of resources and environmental protection,and achieve the sustainable development of human society;The third part discusses the audit laws and standards,the evaluation index system of leading cadres' natural resources leaving audit and the application of audit results through domestic practice investigation.Mainly including Zhejiang,province Fujian province,Hunan province,Hubei province,Guangxi Zhuang Autonomous Region and Yunnan province six provinces,autonomous regions,such as natural resources assets departure audit practice experience,from the audit contents,audit methods,audit evaluation and responsibilities and policies and regulations on domestic natural resources assets departure audit work comparative analysis;It also analyzes the main legal problems existing in the practice of outgoing audit of natural resource assets in China according to the practice status mentioned above.It mainly lies in the insufficient legal basis of outgoing audit of natural resource assets in China,the insufficient legal system of natural resource property rights,the insufficient corresponding guarantee mechanism and the insufficient application of audit results,and the imperfect accountability mechanism,which leads to the few accountability of the audited leading cadres.The fourth part,according to the improvement of the problems existing in the third part put forward the corresponding measures,together with the present situation of our current legal system,and natural resources,try to put forward the perfect our country natural resources assets departure audit legal system some Suggestions,respectively is to modify the constitution and extension of the content of the natural resources assets departure audit the finance level of financial revenues and expenditures;Accordingly,the Audit Law shall be amended to further stipulate the auditing standards for outgoing audit of natural resource assets,and relevant contents of outgoing audit of natural resource assets shall be added to the laws and regulations.The basic law of natural resources was introduced to provide a more solid theoretical basis for the outgoing audit of natural resources assets.Secondly,it is necessary to improve the supporting legal system and measures,establish the property right system of natural resource assets,manage natural resources as assets,and establish a reasonable circulation system.Thirdly,it is necessary to establish the corresponding guarantee mechanism,speed up the legislative process,and improve the guarantee of audit conditions for outgoing employees.Finally,it is necessary to improve the mechanism of responsibility identification and investigation,clarify the scope of responsibility,improve the accountability mechanism,strengthen the application of the audit results of natural resource assets leaving office and strictly supervise and manage the system,and strive to build a sound legal system of natural resource assets leaving office audit.