Natural Resource Assets Of Township Leaders In Luoyuan County Research On The Implementation And Optimization Of Outgoing Audit System

As a new auditing system,the outgoing audit of natural resources and assets of leading cadres not only has a restrictive management function on leading cadres,but also has the function of promoting the sustainable development of natural resources,which is a strategic deployment of the construction of ecological civilization.Since the 18 th CPC National Congress,the CPC Central Committee and The State Council have attached great importance to the reform and construction of an ecological civilization,and carried out audits of outgoing leading officials’ natural resources and assets.It has been more than four years since the outgoing audit of natural resource assets of township and township leading cadres was carried out in 2018.Audit institutions have constantly explored and improved the audit system during the audit process,but the current audit practice level is uneven,resulting in the audit process of outgoing natural resource assets of leading cadres lags behind.It is important to study the implementation of the audit system and the optimization countermeasures to promote the development of high quality audit.Based on administrative supervision theory,theory of fiduciary duty in luoyuan county has township leading cadres to carry out natural resources assets departure audit project as an example for case study,analysis of the current situation of outgoing audit of natural resources and assets of township leaders in Luoyuan County: First,the system construction is not sound enough.At present,only the relevant schemes and systems of superior audit institutions are implemented,and no targeted system documents have been issued within the county.Second,in the process of specific organization and implementation,the audit content is too extensive,and the audit mode tends to the traditional audit mode.Third,the audit index system is formulated by referring to the superior audit institutions,and some indicators are not applicable to the audit practice at the township level.Fourth,in the use of results,strengthen the coordination mechanism with the organization department of the county party committee,the county commission for discipline inspection,such as the appointment of cadres to provide reference advice,for the commission for discipline inspection inspection inspection to provide audit clues.Visit each township in Luoyuan County and the Audit Bureau of Luoyuan County to understand the audit situation and interviewed relevant leaders and audit personnel.It is found that there are some difficulties in the audit process,such as the mismatch between the audit capability and audit requirements,the incomplete coverage of audit content,the difficulty in audit evaluation,the difficulty in assigning audit responsibility,the difficulty in censure and the difficulty in audit supervision.The reasons are as follows: First,audit personnel training mechanism is not sound.Second,the outgoing audit system of natural resources assets is not sound.Third,the definition of natural resource assets liability is unclear.Fourth,the auditing supervision mechanism is not sound.Therefore,the first is to enhance the audit force,improve the outgoing audit system of natural resource assets,define the responsibility of natural resource assets,improve the audit system and other ways to optimize the audit work;Second,based on the "5E" theory of performance audit,an audit index system is constructed to calculate and evaluate the performance of leading cadres from five levels of indicators covering economy,efficiency,effectiveness,fairness and environment.