Inner Mongolia Natural Resource Assets Departure Audit Research

Natural resource assets departure audit is a new direction, new areas and new requirements, is a major innovation of The audit system of socialism with Chinese characteristics, also is the new tasks and new challenges which the Audit institutions facing under the new situation.This paper illustrates the background and significance of the research, related research results at home and abroad, introduces the related concepts and the theoretical basis of the special audit. This paper expounds the importance and urgency of the audit and its particularity. The author analyzed H county pilot audit implementation program of the leading cadres departure audit on mineral resources assets. On this basis, the author summarizes the advanced experience, analysis the deficiency of pilot work. The author innovative puts forward the current problems and difficulties existing in the pilot work, analyzes the reason, points out:Perfect system as the preparation of the departure audit; Perfect laws and regulations; Strengthen the using of the audit results; Be rational and reasonable to determine the audit scope, content and key; Determine the content and principles of the audit evaluation, and how to choose the evaluation standard; Carry out the audit slick adopts the combination of a variety of ways; Improve efficiency and results, ensure the quality, with advanced technology and methods. Further to say, this paper provides some policy suggestion without Formulating completely The balance sheet of natural resources at present.