A Case Study On The Auditing Of Outgoing Officials On The Management Of Natural-Resource Assets In J District,P City

Since the reform and opening up,China has been improving its economic development and comprehensive national power at a very high rate of economic growth.However,such a development rate is at the cost of continuous overdraft of natural resources.The rough and loose economic growth has led to endless resource and environmental problems.For this reason,the 18 th Party Congress held in 2012 put forward the concept of "ecological civilization construction" for the first time.Subsequently,in the Third Plenary Session of the18 th CPC Central Committee in 2013,the concept of the leading cadre’s natural resources assets outgoing audit made its debut and the local officials’ natural resources assets outgoing audit was carried out in full swing in the eastern coastal region in pilot work.As a result,the full rollout of the policy across the country in 2017 laid the theoretical and practical foundation,and was formally implemented as a brand new audit system in 2018.This thesis analyses the background,purpose and significance of the study,focusing on the local officials’ natural resource asset outgoing audit,through its birth in a period of increasingly prominent environmental problems;by introducing the research results and relevant conceptual theories at home and abroad in this field,and on the basis of the existing research results,through the literature research method and the case study method,and with my actual audit experience,I selected the natural resource asset outgoing audit project of local officials in J district of P city as a research case.Through the introduction of the basic natural resource assets situation in the area,the whole process of the actual audit work carried out,including audit objectives,audit focus,audit content and audit results,etc.;it was found that in the implementation process of the audit work,there were problems such as insufficient evidence,insufficient innovative methods,insufficient depth and insufficient specific evaluation.After a thorough study of the above problems,it was concluded that there were reasons for the lack of sound laws and regulations,insufficient awareness at the ideological and consciousness level,outdated audit methods and weak departmental linkages,relatively insufficient audit forces,and difficulties in defining the responsibilities of local officials;finally,some suggestions for improvement were put forward,taking into account the actual case and theoretical results: first,to promote the perfect implementation of the system,improve relevant laws and regulations and implement the basic work of compiling natural resource asset and liability statements.In the end,some suggestions for improvement were put forward,taking into account the actual case and the theoretical results: first,to promote the improvement of the implementation of the system,improve relevant laws and regulations and implement the basic work of compiling the natural resources asset and liability statement;second,to guide local officials to unite knowledge and action,strengthen environmental awareness and integrate it into daily practice;third,to promote the improvement of audit efficiency,innovate audit methods and strengthen the linkage between departments;fourth,to strengthen the construction of the audit team,focus on capacity development and optimise the structure of the audit staff;fifth,to implement the application of audit results,improve the evaluation system and the accountability system.In examining the domestic and international literature,this thesis has found that because the outgoing audit of natural resource assets of local officials is a unique audit model arising from the special social system and political background of China,foreign environmental audit theories lack the research soil to match the actual situation in China and are difficult to be drawn upon.The theoretical and practical development of this type of audit has been developed in China in just under seven years.In China’s research on this type of audit,although the pilot work has given a certain basis for practice,due to the complex and changing environment,the short development time of the theoretical system,and the inability to organically combine theory and practice,most of the problems common to the cases selected in this thesis exist in the actual local officials’ natural resources assets outgoing audit.It is also hoped that the analysis of the causes of the problems and the proposed countermeasures in this case will provide useful reference for the implementation of such audits in other regions in the future.