Research On Water Resources Balance Sheet Audit From The Perspective Of Outgoing Audit ——Taking T City As An Example

2015 our country decided to add two new indexes in the direction to develop the construction of ecological civilization.the two indexes are improvement of the natural resource management evaluation and accountability system.As part of the Natural Resources Balance Sheet,the water balance sheet reflects the water assets of a region,At present,the outgoing audit has not conducted a separate audit on the balance sheet of natural resources,and there is a lack of support and reference of specific data in the evaluation and responsibility determination,which affects the scientific rationality of the outgoing audit.From the perspective of outgoing audit,the natural resources balance sheet,as a carrier of disclosing natural resources information in the form of balance sheet,carries the changes of natural resources data during the tenure of leading cadres,which is the main basis for audit evaluation.This paper attempts to take water resources as an example to explore the introduction of natural resources balance sheet audit in outgoing audit.Firstly,this paper analyzes the audit elements of water resources balance sheet.Secondly,based on the existing research and some basic theories,this paper believes that water resources balance sheet audit should focus on the following three aspects:(1)audit the adequacy and authenticity of information disclosure of water resources information carried by water resources balance sheet;(2)Audit the work of leading cadres reflected by the data in the water resources balance sheet;(3)Evaluate the performance of leading cadres according to the audit results of water resources balance sheet audit.Finally,this paper chooses T City as a case to take this investigation,which annuced an outging audit result.In the part of case studying,firstly,based on the perspective of outgoing audit,this paper sorts out the statistical data published on the people's government network during the term of office of leading cadres,prepares the water resources balance sheet of that term,and then carries out audit.Finally,we compare the above audit results of water resources balance sheet with the audit results announcement published by the audit department to explore the relationship of the outgoing audit and the balance sheet audit,including supporting,reflection and helping to define.This paper pointed out that:(1)natural resources balance sheet audit can check the abnormal information of natural resources and reasonably ensure the truth and validity of the data;(2)Natural resources balance sheet audit can evaluate the work results of leading cadres through specific data,and can better divide and determine the responsibilities of leading cadres by clarifying the regional scope and time scope of responsibility events.