Research On The Construction Of The Legal System Of Audit Of The Natural Resources Assets In China

Audit, which supervises the matters relating to the environment and natural resources,has played an important role in the sustainable development of the environment.As a part of audit,audit of the natural resources assets means that the audit actor supervises the matters relating to the natural resource assets under legal authority and procedure independently.It is characterised not only by the feature of audit,which is characterised by independence, authority, impartiality,universality,but also by its own characteristics,including comprehensiveness of audit activities,and complexity of audit standard.The legal system of audit of the natural resources assets embodies all the principles and rules of law about audit basis,audit actor,audit object,audit content,audit standard,audit criterion and legal responsibility of audit of the natural resources assets.Previously,the laws and regulations about audit of the natural resources assets in Chinese system of law mainly include the general provisions of audit,and the legislation about audit of the natural resources assets lags seriously,yet there has not formed independent legal system of audit of the natural resources assets in China. However,it is not only necessary,but also practical to construct the legal system of audit of the natural resources assets in China.The necessity is reflected in that the legal system of audit of the natural resources assets is required not only to reduce the audit risk of the natural resources assets,but also to protect the natural resources, optimize the allocation of the natural resources,and regulate the performance assessment of the government. Meanwhile,the laws and regulations and policy provisions related to audit of the natural resources assets provide the realistic basis for the construction of the legal system of audit of the natural resources assets.We ought to construct the legal system of audit of the natural resources assets in Chinese,perfect the system of law of audit of the natural resources assets,adhere to independence principle of audit of the natural resources assets.In the matter of concrete system design,the audit actor of the natural resources assets includes the government audit actor, the internal audit actor and the folk audit actor.The audit object of the natural resources assets includes the units and related persons who are engaged in the activities of possession,usage,and management of the natural resources assets and the natural resources assets funds.The audit content of the natural resources assets, includes not only possession,usage,and management of the natural resources assets funds,but also possession,usage,and management of the natural resources assets.The audit criterion of the natural resources assets stipulates the quality and professional qualifications of the audit personnel, and regulates the audit actions of the natural resources assets of the audit organizations and staffs.The legal responsibility of audit of the natural resources assets refers to the adverse consequences which the audit actors and audit objects of the natural resources assets should take for their defaults or illegalities.