A Case Study On The Departure Audit Of Natural Resources Assets Of Leaders In Y District

Rational utilization of natural resources and protection of ecological environment is an important part of our construction of ecological civilization system,and the fundamental to realize our green and sustainable development of economy.Under this background,the departure audit of leading cadres’ natural resource assets comes into being,which plays an important role in supervising the utilization of natural resource assets and protecting ecological environment.It is also an important measure to systematically promote sustainable economic development.As the most basic party and government organ in our country,the Party committee and government in township(subdistrict)should undertake the basic responsibility of natural resources asset management and ecological environmental protection.The complex and complicated work of leading cadres in township(subdistrict)leads to the phenomenon of asymmetric responsibility and unclear responsibility boundary.In addition,due to the lag of natural resource asset management and ecological environment protection,the audit is faced with great challenges in the actual implementation process.This paper takes the departure audit project of leading cadres’ natural resources and assets conducted by Y District Audit Bureau on the secretary of the Party Working Committee of a sub-district under its jurisdiction of H Comrade as a case study.Based on the existing theoretical basis and practical experience at home and abroad,by sorting out the audit workflow of Y District Audit Bureau,it is found that in the process of departure audit,There are problems such as weak audit team,difficult to collect basic data,incomplete evaluation indicators,inadequate application of results and incomplete implementation of responsibilities.After analysis,it is found that the reasons leading to these problems lie in the high requirements of audit work,the mismatch of technical means,the imperfect evaluation system,the inadequate tracking and supervision,and the unclear accountability object.At the end of this paper,in view of these problems and their causes,respectively in the construction of audit team,audit technology improvement,evaluation system construction,supervision mechanism filling and accountability system improvement,respectively,put forward improvement suggestions,in order to solve the existing problems in the implementation of the audit work of Y District Audit Bureau,so that it can better play a role in the national governance system.