The Natural Resource Assets Audit Research

The decision of the Central Committee of the Communist Party of China on several major issues concerning comprehensively deepening the reform of the CPC Central Committee adopted at the Third Plenary Session of the eighteen Central Committee of the Communist Party of China,explore the preparation of natural resources balance sheet,the audit of the outgoing nature of the assets of leading cadres,the establishment of ecological environmental damage liability lifelong accountability system.Under this background,the relevant literature on natural resource assets audit research,summed up the natural resources assets audit theory includes the theory of fiduciary duty theory,environmental auditing theory,sustainable development theory,environment economics theory.The development motivation is from the view of accountability to the field of natural resources auditing.Secondly,through the discussion of the change of property right system in our country combined with characteristics of China's existing system of property rights,to confirm the natural resource assets property rights,in order to clear the responsibility and the responsibility of the main people,and then determine the specific responsibilities of responsibility and the responsibility of the main people including preservation of responsibility,responsibility for compliance,accountability,responsibility for sustainable development etc..Again,the audit of the audit of natural resources assets should be based on the state audit organs,but also the internal audit institutions,intermediary organizations and the public include.Audit objectives should reveal the leading cadres in natural resources assets,use,management and supervision of the existing problems,from the system,mechanism and system level analysis,suggestions,promoting leading cadres to set up correct view of achievement in one's post,so as to promote scientific development,and safeguarding the fundamental interests of the masses of the people,safeguard national resources security.The audit content should include three aspects,such as the use,management and supervision of the natural resource assets.Finally,the existing pilot audit case analysis,summed up the problems in the audit of natural resources assets,and put forward the corresponding suggestions according to the problem.