| The natural resources of our country are scarce,the extensive mode of economic growth caused a serious waste of natural resources,and then hindering the further development of our economy.Our country has long been aware of this threaten,so the Third Plenary Session of the 18 th CPC Central Committee pointed out that we must carry out accountability audit of natural resource to leading cadres.Accountability audit of natural resource is a new type of audit mode,there is no system audit procedures,due to the lack of practical work experience.The various regions of the country have to carry out pilot work,according to the natural resources of the region,under the leadership of the National Audit Office.The paper based on the theory,from two aspects,combined with the actual to explore the problems and causes of accountability audit of natural resource.Through literature review,we have a deeper understanding on the basis and relevant theoretical of accountability audit of natural resource,laid the foundation for the practice of research.In practical research,combined with the pilot work carried out in some provinces of our country,in-depth analyses the auditing problems and reasons at the present stage,from the basic data,property rights,accountability mechanism,index system,evaluation methods and audit capacity six aspects to discuss the existing problems and reasons.Finally,in view of these problems,put forward corresponding countermeasures and suggestions respectively.And it propose that the fuzzy analytic hierarchy process can be used to improve the index evaluation method.The present study scholars mainly focus on theoretical research of the natural resource assets,but ignore the combination of theory research and practice work,through the combination of theory,the paper systematically research on problems and countermeasures of accountability audit of natural resource audit,hoping to provide some reference of the future work. |
PDF Full Text Request