Study On The Audit Of Outgoing Leading Cadres’ Natural Resource Assets

Undeniable have been the remarkable achievements of China’s economic growth since its reform and liberalization;yet,as our society advances,we are becoming more and more aware of the importance of our ecological environment.The utilization of natural resources assets and the safeguarding of attention is becoming increasingly prevalent in order to safeguard our ecological habitat.Our nation advanced the idea of ecological civilization and social and economic progress to advance the ecologic approach.The audit role of the government is undergoing a subtle transformation.No longer confined to economic accountability,an expansion has brought the primary accountability of nature reserve administration divisions and their related heads into the audit realm,and has been tried out in numerous areas.Gradually,the entire nation was advanced.Despite the limited development time and its own distinctiveness,the applicable theory and experience are comparatively restricted.Many regional audits are interested in the evaluation of management efficiency of natural resource assets in nature reserves,which is done scientifically and systematically with great efficiency.The practical importance of this for furthering the advancement of ecological civilization is immense.This thesis examines the literature study of the outgoing audit of natural resources assets of A Nature Reserve Administration,utilizing a sustainable development theoretical framework to analyze its method,process and evaluation system.Summarizing the research background and its importance,this thesis then amalgamates the pertinent research outcomes from both domestically and abroad,furnishes research concepts and techniques,and elucidates its research goals and primary content.As for the concept of outgoing audit of leading cadres ’natural resource assets,the author believes that it refers to the audit department examining the administrative acts of leading cadres’ natural assets during their tenure,so as to make an objective assessment of the performance of their duties and give corresponding opinions and suggestions.In the audit process,five audit methods are commonly used,such as field investigation method and data access method.The outgoing audit of natural resource assets is based on the theory of sustainable development and the theory of public fiduciary responsibility.This thesis delves into the audit of natural resource assets of A reserve’s leading cadres,examining them through case analysis,introducing the subject and object of the audit,and dividing the audit process into four sections.There are some problems in the audit process of outgoing leading cadres’ natural resource assets in A reserve,such as the audit methods to be improved,imperfect biodiversity evaluation indicators,low data collection rate,and inadequate utilization of audit results of both audit parties.At the end of the thesis,the measures are proposed in the audit of leading cadres in A protection area.For example,with the focus of audit,so as to allocate audit resources more reasonably,the "four step by step" method can also be adopted to improve the audit efficiency,and geographic information technology should be reasonably used to ensure the integrity of audit data.The main reason for the imperfect biodiversity evaluation index is that the evaluation index system is not completely established,so it is urgent to improve it.There are many reasons for the low data collection rate,such as technical problems,problems left over from history,and institutional problems.Therefore,in view of these problems,we can try to change the audit thinking,such as big data and personnel cooperation,to cultivate compound talents to improve.In view of the lack of long-term audit corrective actions,audit both sides tend to ignore the audit results,therefore,the audit departments at all levels shall actively promote perfect supervision mechanism,and combining the public opinion and audit results,build a comprehensive and scientific leading cadre performance evaluation system,make the audit results to play the biggest role.Cadres of natural resources assets,with comprehensive years of audit,theoretical knowledge,and practical experience,have achieved certain development.In the hope of fostering sustainable development,this thesis employs a case study to direct cadres of natural resources assets in the advancement of audit theory and practice.Assist in the building of an ecological civilization to a certain degree.