Research On The Effect Of Outgoing Audit Of Natural Resources Assets Of Leading Cadres

In China’s 14 th Five-Year Plan and the outline of the 2034 Vision,programmatic views on building an ecological civilization have been put forward,and it is necessary to strengthen the construction of ecological system and environment in all aspects and promote the construction of ecological civilization in China to a new stage.As an emerging audit model,the pilot work of the leading cadres’ natural resources assets ex-officio audit was implemented from a small scale in 2015 to a full scale in 2018,and rich audit results were achieved in the audit practice.As this audit pilot is gradually promoted nationwide,it is of great theoretical and practical significance to study the changes in consciousness and behavior of leading cadres and the changes in local resource and environmental conditions resulting from this audit pilot policy in order to give full play to this audit function.Therefore,the article adopts a case study approach to analyze the specific implementation process,audit results and audit effects of this audit in city G,in order to provide reference for other provinces and cities to carry out this audit.The article firstly defines natural resource assets and leading cadres’ natural resource assets discharge audit,and takes sustainable development theory,public fiduciary responsibility theory and externality theory as the theoretical basis.Secondly,we analyzed the current situation of the pilot regions in China,and collected 17 audit bulletins according to the paths of small-scale pilot,large-scale pilot to full-scale implementation,and found that the audit mainly has problems such as comprehensive audit supervision perspective but scattered data sources,lagging policy basis for audit evaluation,and lack of unified evaluation index system for audit evaluation.Finally,the implementation of natural resources assets of leading cadres in City G is used as an example to elaborate on the implementation of this audit in the case area,specifically in terms of the audit of various resource assets and the implementation of major policies and the completion of responsibility targets,to gain insight into the specific process of the implementation of this audit in the case area,and then to study its audit effects.This paper establishes the mechanism of the effect of the exit audit of natural resources assets of leading cadres from two perspectives,namely,the audit function perspective and the audit process perspective,to study the effect of the implementation of this audit in the case area.Based on the functions played by the audit,the way of revealing,correcting and deterring is used to promote the full and effective fulfillment of the environmental responsibilities of the audit subject.Based on the audit function path,this paper examines the effectiveness of the audit based on theories related to awareness,behavior,and consequences,and therefore follows the "environment-awareness-behavior-consequences" research line,specifically at three levels,namely The systematic analysis was conducted at three levels,namely,the individual leadership level,the regional level and the enterprise level.It was found that the audit conducted in city G ultimately contributed to the change of environmental awareness behavior of leading cadres,increased the government’s resource and environmental management behavior,improved the environmental quality of local natural resources,and guided the change of environmental investment decision-making behavior of local enterprises.Finally,combining the case analysis of the effectiveness of the leading cadres’ natural resource assets,we propose targeted suggestions from three main levels: the national policy-making department should promote the development of the audit standard and pay attention to the application of the audit results;the audit department should define the responsibility of the audited personnel more accurately and establish sound responsibility definition standards and audit evaluation index system;the audited responsible subjects need to improve their own ecological and environmental The audit department should define the responsibility of the audited personnel more accurately and establish a sound responsibility definition standard and audit evaluation index system.It is hoped that the audit system can be gradually improved so that the role of the audit can be better played in practice.