A Case Study On The Departure Audit Of Natural Resources Assets Of Leading Cadres In S Town

Natural resources are the basic guarantee for human long-term survival and meet the needs of human production and life.With the rapid development of economy,ecological and environmental problems are becoming more and more serious,and resource and environmental problems emerge one after another.At present,the environmental carrying capacity of various regions in China has declined sharply,and some regions have even reached the limit.It is urgent to protect natural resource assets.In 2013,the Third Plenary Session of the 18 th CPC Central Committee proposed for the first time to conduct outgoing audit of natural resources assets for leading cadres(hereinafter referred to as "outgoing audit"),leading cadres will be held accountable for the protection of the ecological environment and natural resource assets during their tenure,and officially established as a new audit system in 2018.The establishment of the outgoing audit system has protected natural resource assets,promoted sustainable development and accelerated the construction of ecological civilization.This paper uses the literature research method and case analysis method to summarize,sort out and analyze the theoretical knowledge and relevant literature such as outgoing audit elements.Secondly,taking the audit case carried out in S town of W City as an example,this paper expounds the audit elements such as audit objectives,audit contents,audit process and audit report contents,It is found that at the present stage,the audit system in W city still has some problems,such as the construction of audit team can not meet the work needs,incomplete basic data,limited evidence collection methods,disputes over the definition of responsibility of outgoing leading cadres,limited application of audit results,etc.according to the problems,it is proposed to strengthen self-construction,improve the ability level of audit team,improve the working mechanism,and create external good conditions Innovative audit methods,flexible selection of evidence collection methods,objective and fair evaluation,scientific definition of responsibilities,strengthening audit supervision,improving information disclosure system and other targeted suggestions provide a certain reference for the implementation of outgoing audit in various regions including W City.