Study On The Accountability System Of The Audit Of Natural Resources Assets In Our Country

Natural resource assets outgoing audit system is a development and extension of economic responsibility audit in our country,on the other hand is also an important part of environmental audit,which plays an important role in strengthening the leading cadres at all levels of the ecological environment,promote the construction of ecological civilization in terms of responsibility.Since 2015 some provinces and cities in China have conducted a pilot work on the separation of natural resources from the audit,these provinces and cities in China's natural resource assets outgoing audit accountability pilot work carried out diversification,opened up the natural resource assets of different audit accountability content in different areas,for the subsequent national promotion of natural resource assets outgoing audit to provide a certain reference standard of accountability system.In the natural resource assets outgoing audit accountability in the pilot work,there are still many problems:part of audit subject and object of accountability coincidence;accountability scope is small,Part of the accountability object was not covered;accountability audit content is not comprehensive;ask simple procedure of accountability;accountability responsibility is unknown.The theory of administrative law,environmental accountability theory,based on the theory of sustainable development,in order to meet the needs of the construction of ecological civilization,economical society construction,promote the transformation from government to GDP as the center to ecological considerations for the standard,it is necessary to establish the natural resource assets outgoing audit accountability mechanism,promote the construction of China's rule of law and government,the responsibility of the government.According to our present experience,must establish diversified natural resource assets outgoing audit accountability subject,accountability audit form the provisional committee to discipline inspection and supervision organization of the Ministry of natural resources and the main assets,accountability interim committee,citizen and social media to participate in the accountability of the subject as accountability model.Clear accountability and accountability in the content,by the audit,advice,decision,execution,defense,appeal and a series of interrelated audit accountability procedures,adhere to the law of accountability,fairness and justice,lifelong responsibility principle,carefully define the responsibilities and accountability.