Research On The Framework System Of The Natural Resource Assets Departure Audit

In recent years,our country's natural resource and the atmospheric environment have been increasingly worsened,causing serious impacts on the economic and social sustainable development as well as people's health.To further promote the process of ecological civilization construction better and faster and to effectively resolve the resource and environmental issues,Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Deepening the Reform(hereinafter referred to as “the decision”)issued on the Third Plenary Session of the 18 th Central Committee of the CPC first put forward “carrying out the Natural Resource Assets Departure Audit to the leading cadres”(hereinafter referred to as “the audit”)so as to promote the improvement of natural resource and the environment with the strengthening of the responsibilities of leading cadres as the starting point.Once this new audit has been put forward,it has received a lot of attention from the experts and researchers.At present,the Natural Resource Assets Departure Audit is still in the stage of exploration and pilot.It hasn't formed a unanimous conclusion for many basic theoretical issues.The establishment of the regular Departure Audit on the Natural Resource Assets still lacks the norms and reference from the theories and practice.The Natural Resource Assets Departure Audit stresses the double assessment on the responsibility and performance of the leading cadres.At the same time,the performance of the leading cadres should not only be measured in terms of the economic responsibilities.It should pay more attention to the assessment on their responsibilities of the natural resource assets and the ecological protection.This paper concludes and discusses the existing related theoretical researches on the Natural Resource Assets Departure Audit.On this basis,the paper tries to put forward a framework system that is specifically applicable to the audit from the aspects ofthe objectives,scope,content,subject,object,organization,method,evaluation,definition of responsibility and the application of the audit.In addition,this paper also gives a detailed description and interpretation.The main innovative contents include:firstly,the implementation of the integral system in the assessment,which lists the specific integral rules and the calculation formulas.The final points calculated will be the reference for the departure performance evaluation of the leading cadres;secondly,for the application of results,it puts forward the mechanism which combines the audit results and the performance evaluation of the leading cadres,setting the economic value of natural resource assets,major stakeholders(the public),the most effective measures to improve the natural resource assets and the environment,the ability of the leading cadres to manage the natural resource assets as the evaluation criteria.At the same time,the author summarizes the current situation of the Natural Resource Assets Departure Audit.It is concluded that during the implementation of the audit in China,the sharing of the natural resource assets is insufficient.There are no enough auditors and professionals in various fields.The scientificalness and rationality of the audit evaluation need to be improved.The use of the audit results is inadequate.The paper proposes some feasible suggestions corresponding to the these problems and difficulties: for the information sharing,the audit can be combined with “Internet+(plus)”.For the auditors,it is possible to establish a professional team that is specifically applicable to the audit.For the audit evaluation,it can be combined with the PSR model to select the indicators and specify the evaluation results.For the definition of responsibility,the specific audit results can be combined with the performance evaluation of the leading cadre.This paper mainly aims to supplementing the theoretical researches on the audit by building an audit framework system which is applicable in terms of the Natural Resource Assets Departure Audit,providing the reference for the orderly and effective development of the relevant practice work.