The Study On The Aduiting Of Natural Resource Assets Departure

China pollution cost report which has completed by the World Bank in conjunction with the China's state Council in recent years,is the latest report associated with the cost of pollution in China.According to the report,the consumption of nearly one trillion yuan every year in China is caused by the environmental pollution.On one hand,because of the extensive mode of economic growth,China has become the runner-up in the GDP ranking list.On the other hand,the ecological situation has become increasingly severe.This not only brings great distress to people's life,but also makes China have to pay cost for clean living space.On the third Plenary Session of the 18 th CPC Central Committee,the view of “We should explore and compile the natural capital balance sheet,implement the auditing on the departure of natural resources assets to the leading cadres and establish the lifelong accountability system of ecological environment damage” was put forward for the first time.This decision indicated that so far China will completely abandon the previous extensive mode of economic growth.The economic indicator is not the only one assessment index in the evaluation of the local leading officials at all levels.This paper firstly described the research at home and abroad related to the auditing on the departure of natural resources assets in the form of classification and then defined the concept of the auditing on the departure of natural resources assets.And on this basis it is concluded that what should be prepared before auditing work within the scope of the pilot and what difficulties will be met when doing the auditing work after reviewing the status of nationwide pilots.Then,by constructing a complete audit framework and evaluation index system of the auditing on the departure of natural resources assets to make a comprehensive auditing evaluation to the water-control bureau director of the city of W.On the basis of drawing lessons from risk-oriented auditing theory,evaluates the business ideas and governance ideas through the potential risk of resources in its administrative area.By using the initial comparison scoring method and the analytic hierarchy process,as well as the technical index and economic index,this paper comprehensively analyzes the execution of duty to the resource environment of the water-control bureau director of W City during his tenure,as well as audits and evaluates what he have done to verify the water resources assets evaluation index system which designed in this paper can be implemented.Finally,this paper points out prospects and suggestions to the auditing on the departure of natural resources assets within the scope of the pilot.