Government Mineral Resources Audit Study

Mineral resources are the important productive materials and material basis of the economy of the social development. The development and utilization level of mineral resources is related to the national security and the sustainable development of social economy. In recent years, in order to promote mineral resources management and improve the utilization efficiency of mineral resources, our country launched special audit about mineral resources in the provinces gradually. Then the academic research on it followed. This paper will explore what's the goal of Mineral resources audit, what kind of audit procedures should be implemented to achieve the audit goal,what's the problems of Mineral resources audit, through the normative study method,field study and other research methods. In the second part of this paper, through the study of characteristics of mineral resources, in combination with the government auditing theory such as the theory of Entrusted Economic Responsibility, the Democracy and the Rule of Law theory, the Immune System theory and the Governance theory, the author thinks that the general goal of the mineral resource audit should be the authentic, legitimate,profitable, preventative and ecological.According to the attributes of mineral resource management in China and the present situation of the mineral resource audit, the author put forward that the concrete audit aims of the mineral resources audit in our country are as follows: first, ascertain the basic situation of the industry; second, ensure the safety of state-owned assets; thirdly,improve the mineral resource management; fourth, check the status of related funds;fifth, amplify the laws and regulations of mineral resource; sixth, examine the implementation of environmental protection measures; seventh, explore the performance evaluation system. The author also constructs the audit procedures of mineral resources under the guidance of the above audit target. In the fourth part of the paper, the author analyzes the case of mineral resources audit in XX city via the theory of mineral resources audit in the second part, and finds that there are many problems in the practice of Mineral resources audit in our country. First, the audit goal is not specific to industry; second, the audit target range is narrow; third, some of audit methods in the audit implementation are weak in feasibility; fourth, the auditidea is not rigorous, and others. In the fifth part of this paper, the author makes some suggestions on the basis of the practice of Mineral resources audit in our country:strengthen the construction of the audit team and rationalize the utilization of external forces; put forward the specific mineral resources audit; perfect the rigorousness of the auditing thought; add the warning information in the audit report; progressively establish a performance evaluation system for mineral resources audit.