Departure Audit Of Natural Resources Assets Of Grass-roots Leading Cadres

Under the macro background of ecological civilization construction,the Third Plenary Session of the 18 th CPC Central Committee made it clear for the first time that the outgoing audit of natural resources assets should be carried out for leading cadres.which is an innovative audit system related to the ecological responsibility of leading cadres.The pilot from 2015 to 2017 has made rich achievements in the outgoing audit of natural resources assets of leading cadres.Since China comprehensively launched the departure audit work in2018,various audit bureaus have implemented the departure audit of natural resource assets for 2581 leading cadres across the country,and the audit work has entered a stage of full swing.As an important measure to "strengthen the construction of ecological civilization","improve the system of ecological civilization" and "improve the performance evaluation and accountability system of ecological civilization",the outgoing audit of natural resources assets of leading cadres is of great significance to promote leading cadres to establish a scientific outlook on political achievements and promote the construction of ecological civilization.Taking the outgoing audit of natural resources assets of leading cadres in S town as the research object,this paper studies this topic by combining literature research method,case analysis method and field research method.Firstly,it summarizes and combs the relevant literature at home and abroad,states the relevant concepts,contents and theoretical basis of departure audit,and briefly introduces the implementation of departure audit of natural resources assets of grass-roots leading cadres at the present stage.Secondly,taking the departure audit of natural resources assets of leading cadres in S town as an example,this paper introduces the departure audit in this area,describes the basic situation,departure audit scheme and implementation of S Town,and finds that there are some problems in the departure audit of leading cadres in S Town,such as difficult to obtain audit evidence,weak audit force and difficult to define leading cadres responsibility This paper analyzes the reasons from the perspective of the application of audit technology and the audit evaluation standard system,and puts forward some countermeasures,such as strengthening the construction of China’s audit system,perfecting the local audit responsibility assessment system,establishing the audit evaluation standard system,and promoting the development of big data audit.The purpose of studying the case of natural resource assets departure audit of leading cadres in S town is to solve the problems existing in the actual departure audit of natural resource assets of grass-roots leading cadres and provide effective suggestions for the departure audit of natural resource assets of grass-roots leading cadres.