The Research Of Natural Resources Assets Auditing Based On Ecological Environmental Protection

Since the reform and opening up,China has adhered to the economic development as the center for a long time,the local government over-emphasis on seeking GDP growth.Although economic development achieved great results,sacrifice of natural resources is not renewable.Most of the leading officials only focus on immediate performance,blindly develop the economy,lack visions of sustainable development overall situation.Leading officials dare to ignore the status quo of the environment,the main reason is the lower cost of punishment.There is no basis to investigate the responsibilities for environmental damage of the term-end leaders.The CPC central committee made the major strategic deployment as " explore to prepare the natural resources balance sheet,carry out the former leaders' accountability audit of natural resources asset,establish the lifelong accountability responsibilities of Environmental damage ".The former leaders' accountability audit of natural resources assets is significant innovation of the audit system of socialism with Chinese characteristics,as well as the lead audit priority to push forward the reform of deepening.In recent years,the chinese theorists of former leaders' accountability audit of natural resources assets has achieved remarkable results,including connotation goal,scope,evaluation methods and evaluation indicator system of the leading officials' s accountability audit.Due to many internal and external factors,such as incomplete system,weaker public participation consciousness,inefficient natural resources management,,imperfect evaluation indicator system and audit personnel resources,chinese former leaders' accountability audit of natural resources assets faces problems many currently assets departure audit work also faces many problems.The paper finds out former leaders' accountability audit of the natural resource assets has many other problems,such as the weakly foundation and slowly construction of natural resource assets management information system,the difficulties of data collection,the evaluation indicator system of natural resource asset is not fully included in the leading officials performance appraisal indicators.The paper tries to solve the problems in the practice on the basis of in-depth analysis,makes suggestions to improve the work.Put forward the perfect systems and mechanisms;improve public participation;raise the management level of natural resources asset;strengthen the auditing authorities natural resources assets departure audit integration advice such as human resources reserves.