The Study On Cadres’ Off-office Auditing Of Natural Resource Asset

Off-office auditing of natural resource asset which was put forward in the Third Plenary Session of the eighteen is a new supervision system with Chinese characteristics, and it is a creation which combines the environmental audit and economic responsibility audit. It is a new requirement under the pressure of the serious waste of natural resources, deterioration of ecological environment, less protection of ecological, imbalance of performance appraisal. It aims to change the concept of off-office auditing from “GDP performance” to “Green GDP performance concept”. It establishes a new view of achievement, which contributes to the harmonious development of society, economy and ecology. Off-office auditing of natural resource asset is still in the preliminary stage and there are many disputes in theory. So the research will improve the development of audit theory and have a direct sense in auditing practice, speed up the implementation of the process.The paper based on the off-office auditing, analyzing the differences between the off-office auditing of natural resource and off-office we used, then make a definition. According to the existence of gaps and deficiencies in all aspects of the auditing, exploringly studies the identification of audit subject and audit object, focus on audit content, audit principles which should be observed and audit methods, then summary the results. During the process, the paper will use a case to explain what is mentioned above, in order to make the research more clear. Then the paper will propose suggestions for the problems above, mainly contains the establishment of audit institutions, the cultivation of professional auditors, the focus of the audit content, the audit methods we need to change and the regulation of natural resources assets. On the other hand, we should strengthen law enforcement. The paper changes the fuzziness of the current research on all aspects, and find out the problems which are ignored by the scholars, especially the quantification of natural resources. Establish joint audit system, and establish steady technological environment combined with “cloud computing” creatively, which was put forward recently.