Study On The Problems And Countermeasures Of Natural Resources Assets' Auditing

The Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China proposed "to explore the preparation of the natural resources balance sheet,the implementation of natural resources assets leaving the audit,the establishment of ecological liability for environmental liability system",which requires the audit work extends to the leading cadres of natural resources Asset accountability,natural resources,assets,leaving the audit also came into being.Natural resource assets are the substances and carriers that we can survive.The responsibility of the natural resources assets of the leading cadres is to bear the corresponding responsibility for the allocation,use and management of the natural resources assets in the area under their jurisdiction,and the auditing organ needs to Responsibility for auditing.This article mainly from the theoretical level and practical level to start analysis.In the aspect of theory,the connotation,object and characteristics of economic responsibility audit,resource and environment audit and natural resource assets leaving audit are expounded,and the relationship and comparison of the three are expounded.In the aspect of practice,this paper chooses the pilot project of the audit of the offshore resource assets of JS province L city,and analyzes all aspects of the auditing object,the scope of the audit,the contents of the audit and the application of the audit evaluation results.In the process of carrying out the audit work,there are some problems such as incomplete coverage of auditing object,unclear audit scope,outstanding focus of audit contents,deviation of audit objectives,and inaccuracy of audit project positioning.Finally,the angle of view will be audited from the departure of marine resources assets to the audit of the departure of natural resources assets.In view of the shortcomings of the current natural resources assets leaving the audit work,the corresponding standardization suggestions are put forward,which mainly involves the determination of the audit object,the scope of the audit And the clarity of key contents,promotion of audit objectives,and integration of audit projects.The audit of natural resources assets is still a new field,both in theoretical research and in practice are still in the initial stage,the audit pilot work is also carried out in succession,this paper with the actual pilot work to carry out the real situation,By analyzing the shortcomings in the audit pilot work,put forward to promote the standardization of the audit recommendations for future theoretical and practical research to make a corresponding contribution.