Research On The Audit Of Natural Resources Assets Of Leading Cadres

In the third Plenary Session of the 18 th CPC Central Committee,the party put forward the audit of the departure of natural resources assets for leading cadres,which is an important work to improve the system of ecological civilization.Nearly 40 years of reform and opening up,leading cadres at all levels to uphold the principle of "development is the first priority" concept,the pursuit of GDP growth,made brilliant achievements in western countries finished 200 years of Industrial Road,also caused the waste of resources,environmental pollution,but also more focused and serious.The eighteen big points of the party have made great efforts to push forward the strategic decision of ecological civilization,and have continuously designed the top level and institutional arrangements for the construction of ecological civilization.The audit of the natural resources assets of leading cadres is coming into being under the background of the practical requirements and institutional arrangements.To strengthen the research on natural resources audit of leading cadres of assets,is conducive to the improvement of audit theory system of China and the theory of administrative supervision,to sum up the pilot experience,to share the results,better guide the audit time.The assets of natural resources leading cadres audit pilot D city as a case study,in the audit report,the work report and literature research,interview and audit personnel on the basis of the first from the audit survey(pretrial preparation,audit objectives,audit results,the audit recommendations)of the pilot cases described in three aspects.Secondly,from the play the role of audit personnel training,accumulated three aspects of experience and achievements in the pilot experience,detailed experimental work problems,and careful analysis,including competency ability,application of unfamiliar,the difficulty of data acquisition and the laws and regulations lag,the responsibility is not clearly defined,the lack of accountability system the supporting mechanism,lag seven aspects.Finally,the typical problems and causes existing in the city of D,on behalf of the pilot audit,from the allocation of audit resources,integration innovation of auditing technology,focusing on the problem of resources,strengthen the construction of laws and regulations,the audit data collection,improve accountability accountability mechanism and supervision system reform seven aspects put forward the countermeasures and suggestions to strengthen the leading cadres of nature resource assets outgoing audit.