Integrated Audit Research On The Economic Responsibility Audit Of Local Party And Government Leaders And The Outgoing Audit Of Natural Resource Assets

At present,environmental problems have become an important problem restricting economic development.The "Five in One" strategy and the concept of ecological civilization construction signify that government departments not only shoulder economic fiduciary responsibilities but also environmental fiduciary responsibilities.Therefore,in order to more comprehensively evaluate the performance of leading cadres during their duties,environmental protection,The management of natural resources assets is included in the evaluation system of leading cadres.In the "Regulations on the Economic Responsibility Audit of Major Party and Government Leaders and State-owned Enterprise Leaders" issued by the two offices in 2019,it is clearly stated that the economic responsibility audit should strengthen overall coordination with the audit of the departure of natural resource assets.Therefore,based on this background,this article studies the integration of economic responsibility audit and natural resource asset outgoing audit.First,it summarizes the concepts,characteristics,and research status of economic responsibility audit,natural resource asset outsourcing audit,and integrated audit,and then introduces sustainable development theory,fiduciary responsibility theory,and synergy theory.The integrated research on the outsourcing audit of natural resource assets provides theoretical support.Secondly,the integration status of economic responsibility audit and natural resource asset outgoing audit is analyzed through the national system level and the practice level of each province and city.Provinces and cities have actively responded to the new regulations of the two offices,and have explored the integration path of economic responsibility audit and natural resource asset outsourcing audit.Various provinces and cities have achieved different degrees of results and experience,but many problems have also been found in the process,such as the system and the concept has not yet been unified,and the evaluation standards vary.Then,after analyzing the feasibility and necessity of the integration of economic responsibility audit and natural resource asset outgoing audit,a preliminary framework for the integration of economic responsibility audit and natural resource asset outgoing audit was initially constructed,in order to seek economic responsibility audit and natural resource asset outgoing audit.The establishment of an integrated audit structure.Combined with the case,it puts forward suggestions on better integration of economic responsibility audit and natural resource asset outsourcing audit to provide experience support for better exploration of integration measures.Finally,combined with the limitations of the research in this paper,the future prospects are proposed.