Study On The Exit Audit Of Natural Resources Assets Of Leading Cadres

The promotion of Chinese modernization is an unprecedented and pioneering undertaking,which is bound to encounter predictable and unpredictable risks and challenges,hardships and even turbulent waves.One of the characteristics of Chinese modernization is the modernization of harmony between human beings and nature,and economic construction at the expense of natural resources will inevitably lead to a bottleneck.In September 2017,the General Office of the CPC Central Committee and the General Office of the State Council issued the "Provisions on the Exit Audit of Natural Resources Assets of Leading Cadres".Provisions on the Exit Audit of Natural Resources Assets(for Trial Implementation)",which provided a framework for auditing authorities to develop an institutionalized,standardized and scientific audit of natural resources assets of leading cadres and took the exit audit to a new level.However,due to the relatively short implementation time of this audit and the lack of sufficient practical experience,new problems have emerged,which affect the effectiveness of the audit.Based on this background,this paper composes a review of the literature related to the ex-officio audit of natural resource assets of leading cadres at home and abroad,clarifies the key concepts related to natural resource assets,comprehensively examines the basic situation of the ex-officio audit of natural resource assets of leading cadres in China and its characteristics,and introduces the process related to such audit conducted by auditing authorities.This paper takes the situation of the auditing authority of City A,District C,in conducting the exit audit of natural resource assets in the agricultural sector as the starting point,and by compiling relevant domestic and foreign research literature,and conducting research for the period from the preliminary preparation stage of the audit to the final stage of audit rectification and correction,it identifies the audit bases encountered by the auditing authority of City A,District C,in the specific process of conducting the audit,which are relatively vague,insufficient audit team construction,difficulties in collecting audit evidence,Five problems such as unclear audit evaluation criteria and difficulty in rectifying the problems found in the audit.In response to such problems,the author,from the practical point of view of the work,combined with relevant theoretical research results,proposed solutions such as improving the top-level design of audit work,strengthening the construction of audit teams,building a standard and unified data platform,constructing a systematic audit evaluation index system,and increasing the attention of leading cadres,in order to strengthen the foundation of the current audit system,optimize the implementation plan of audit projects,and promote the development of the audit system for The purpose is to strengthen the foundation of the current audit system,optimize the implementation plan of audit projects,promote the outgoing audit of natural resources assets-related functions,and ensure that the audit work can make a substantial breakthrough.