Research On Track Auditing Of Mineral Resources Mining Project In Y Province

For a long time,in the process of rapid economic development,have ignored the protection of mineral resources.In order to achieve rapid economic growth,at the expense of non-renewable mineral resources at the expense.In our country to develop the economy at the same time,the lack of mineral resources reserves,become increasingly serious.Mineral resources as China's economic and social construction of the main energy,the protection of mineral resources is imminent.As a supervisor of social activities,the audit authority should be duty-bound to assume responsibility for the protection of mineral resources.For three consecutive years,the Audit Commission on the unified allocation of mineral resources audit,is the implementation of the responsibility for the protection of mineral resources.Through the development of mineral resources audit,timely discovery of mineral resources development,utilization,protection of the existing problems,and promote the rational development and utilization of mineral resources.As an important aspect of resource and environment audit,mineral resource audit is the future development trend of resource and environment audit.And will track the audit and mineral resources mining project audit,will help regulate the management and improve the management level;help to ensure the safety of funds,efficiency;is conducive to policy implementation in place,is conducive to effective audit departments to play a preventive,Reveal and resist the "immune system" function and so on.In this context,mineral resources mining project tracking audit followed.This paper begins with the basic theory of the audit of mineral resources exploitation project,discusses the theoretical basis and practical needs of the audit,and uses the theories of sustainable development,public fiduciary responsibility theory and auditing immune system theory as the theoretical support.At the same time,the author has carried on the thorough theoretical analysis to the audit audit from the audit target,the audit characteristic,the audit pattern,the audit procedure and the audit risk respectively.Secondly,combined with the actual situation of the audit of mineral resources in Y province,the problems and problems of the audit in the province are studied,and the audit is carried out in the audit of mineral resources exploitation project in Y province.Finally,through the analysis of the application of Y province,put forward a targeted lifting measures.Mineral resources mining project tracking audit work is still in its infancy,and its effective implementation still has many problems to be solved.In order to ensure the effective operation of the audit work of mineral resources mining project,we must pay attention to the construction of audit team,establish an effective audit system of mineral resources mining project,improve the legal system and enhance the disclosure of mineral resources mining project information.It is hoped that this study will be helpful to the development of Y province mineral resources mining project tracking audit work.