Research On The Effectiveness Of Natural Resource Accountability Audit Of Outgoing Officials

Since the 18 th National Congress of the Communist Party of the country,China has made unremitting efforts to build an ecological civilization and has made great progress in building a beautiful China.For national governance,conducting outgoing audits of natural resources assets of leading cadres has a very positive effect on achieving highquality development.For national auditing,this audit not only meets the requirements of current full coverage of audits,but also represents the development trend of national auditing in the new era.The comprehensive promotion of natural resource accountability audit of outgoing officials is a full manifestation of its effectiveness,but what aspects can it specifically reflect? Therefore,this paper takes this as a starting point,based on the theory of "consciousness-behavior-consequence",and conducts an in-depth analysis of the performance of leading cadres in terms of natural resources assets and ecological environmental protection driven by policies.Ecological surface changes are described as results.Combined with the collaborative path of the audit and the construction of ecological civilization and the specific measures implemented by the local area in terms of ecological environmental protection,it is concluded that before and after the implementation of the audit of the Yangtze River Economic Belt,the original ecological surface of S County showed a substantial increase,and the area increased from 2015 to2018.The inter-annual change changes into a net change for 2018-2020.Combining with the relevant policies of S county’s implementation of science and technology for forest development,adjustment of forest species,and training of forest rangers after 2018,it can be found that leading cadres,driven by the policy of natural resource assets departure audit,implemented natural resource assets and ecological environmental protection.Targeted measures have been taken,and certain positive results have been achieved.The research conclusion of this paper not only affirms the effectiveness of natural resource accountability audit of outgoing officials,but also provides empirical evidence for leading cadres to perform their duties in natural resources assets and ecological environment protection.In addition,in view of the problems exposed in the case study,this article gives suggestions for promoting the application of audit results,audit implementation paths and the construction of natural resources legal system,so as to promote the improvement of the audit system.At present,the audit is in the stage of further improvement,this paper analyzes the audit effectiveness based on the changes of ecological surface,expands the test method of the audit effect to a certain extent,meets the current demand for the innovation of audit methods,and the relevant conclusions can also better serve the construction of optimization index system.