The Study On The Improvement Of Xigu District’s Audit Of Outgoing Official’s Natural Resource Asset Management

In order to consolidate the responsibility of ecological and environmental protection to leading cardres,the National Audit Office has launched a pilot project of audit of outgoing official’s natural resource asset management of county-level leading cadres in 10 regions across the country since 2015,which will be fully rolled out the following year.Due to the late start of the outgoing audit of natural resources assets,there are still many problems in the audit exploration of the audit institutions in various regions,and the audit reports are also mixed.Therefore,to carry out the improvement research on the audit of outgoing official’s natural resource asset management is not only the need of the current situation of ecological environmental protection work,but also the need to realize the process and standardization of the outgoing audit of natural resource assets in the future.This paper takes the leading cadres in Xigu District as the research object,and discusses audit of outgoing official’s natural resource asset management.Firstly,the basic issues such as the coverage and research methods of the outgoing audit of natural resource assets are discussed,and the theoretical basis such as the definition and characteristics of natural resources and natural resource assets are divided.Then,by introducing the situation of natural resource assets in Xigu District and the outgoing audit of natural resource assets in previous years,it is analyzed that the current natural resource assets outgoing audit has lack of evaluation standards,weak professional technical strength,poor accuracy of audit results,and definition of audit responsibilities.There are disagreements,the way of organization is not suitable for the audit of resources and so on.Finally,in order to solve the above problems,it is proposed to adopt the following improvement plan: adopt the method of quantification of qualitative evaluation indicators and coefficient of quantitative indicators to determine audit evaluation standards;Information technology and big data technology analyze problems to find doubts;improve audit organization methods in accordance with the principle of focusing on key resources and key issues;use natural resource balance sheets to define audit responsibilities.The audit of outgoing official’s natural resource asset management in Xigu District has a certain representativeness.This paper has reference significance for the audit department to design improvement plans and implement improvement steps of the audit outgoing official’s natural resource asset management in the future.