Research On The Legal Issues Of Outgoing Audit Of Natural Resource Assets

Ecological civilization construction is a major strategy that combines politics,economy,society and culture,and also a major subject of national governance.The implementation of the natural resources assets exit audit system is an important part of the implementation of the CPC Central Committee’s request to speed up the construction of ecological civilization,and is also an objective requirement to promote the construction of ecological civilization and the highquality development of the economy in the new era.In 2015,the CPC Central Committee and the State Council issued the General Programme for the Reform of Ecological Civilization System,which states that "On the basis of natural resource reporting and with due consideration of objective natural factors,we will actively explore the objectives,content,methods and evaluation indicators for senior managers’ exit audit of natural resources." In June 2017,the General Office of the CPC Central Committee and the General Office of the State Council issued the Provisions on the Audit of the Departure of Leading Cadres from Natural Resources Assets(Trial),which put forward specific requirements for the purpose,objects,contents and procedures of the audit of the departure of thousands of natural resources assets.As of March 2022,the Natural Resources Asset Departure Audit has audited 827 projects across the country with 1,210 relevant leadership cadres audited.However,most of the related institutional design in our country is based on policy plan,and there is no complete legal system of natural resources.From the angle of the legal relationship of natural resources assets leaving audit,under the premise of clear leaving audit elements,according to the theory of sustainable development,fiduciary responsibility and optimal allocation of resources theory to build and improve the legal system of leaving audit theoretical support.This paper clarifies the relationship and difference between natural resources assets and state-owned assets,and thinks that its uniqueness lies in having the characteristics of both asset-conversion and multi-value,and compares the audit system of natural resources assets departure and economic responsibility.By means of literature analysis,historical analysis and comparative research,this paper combines theory with local practice,and analyzes the existing problems in the system regulation and practice published at present.Summarize three problems:incomplete construction of legal relationship of natural resources assets leaving audit,lack of executability of the work of natural resources assets leaving audit object,and inadequate accountability mechanism of natural resources assets leaving audit.Based on the experience of some countries in environmental audit system and environmental accountability system,the author concludes that the construction of independence of audit subject and the audit results should be fully used.According to the initiatives of the central and grass-roots levels,the author summarizes the relevant and feasible suggestions and ideas,so as to provide reference for the legal system of natural resource asset exit audit,promote the intensive utilization of natural resource asset conservation and ecological environment safety,and promote the effective performance of the responsibilities of leading cadres in natural resource asset management and ecological environment protection.