| Natural resources assets departure audit is a new interdisciplinary research area,environmental audit and economic responsibility audit is product of depth fusion,is a natural resource assets supervision system with Chinese characteristics.At present,ecological environment has become a major obstacle that restricts China’s development,and affects the quality of life,and threatens the sustainable development of the nation.The introduction of the exit audit of natural resources assets is sure to give full consideration to ecological factors when leading cadres of party and government and leaders of state-owned enterprises make major decisions.As an institutional innovation,to strengthen the construction of ecological civilization "departure audit of leading cadres implement natural resources assets" was proposed and has received much attention from all walks of life,in this highly public opinion.Therefore,this paper has conducted an in-depth study on the departure audit of natural resources.This article embarks from the outgoing audit concept,combining with the characteristics of natural resources assets,the departure of the natural resources of our country assets audit compares the content and scope of specification definition,for the local leading cadres of natural resources assets departure audit responsibility as the breakthrough point,through to the outgoing audit theory is analyzed and summarized,according to the importance of the evaluation index system,and according to the expert opinion,using the method of hierarchical analysis to our country city natural resources assets departure audit status was evaluated.This article is divided into six parts,the first two part mainly introduces the research status of natural resources outgoing audit,theoretical basis,and the problems existing in the practice,and based on this to departure on natural resources assets audit related issues are discussed;The third part is the key part of this paper,and expounds the evaluation index system and standard of the outgoing audit.The fourth part introduces the application of audit evaluation results and the case analysis in the next part,and finally summarizes and prospected. |