| Exploring the preparation of the natural resources balance sheet and conducting the resignation audit of leading cadres is an important measure for the implementation of the spirit of the Third Plenary Session of the 18 th CPC Central Committee.It is a major innovation in the audit field in China and plays an important role in the strategic layout of the Five in One.The leaving audit of natural resources assets is the result of the continuous development of resource and environmental auditing.The establishment of a scientific and reliable natural resources asset departure audit evaluation system will inevitably depend on quantifiable evaluation indicators,and the reliable and comparable characteristics of accounting data make it an established Audit evaluation indicators are the ideal end result.Therefore,the audit of natural resource assets ultimately needs to be supported by accounting data,that is,to establish a natural resources balance sheet.Therefore,it is very necessary to study the balance sheet of natural resources from the perspective of auditing.So far academic and practical circles have not formed a unified view and conclusion on the constituent elements and the framework of this report.How to establish an asset and liability account,especially whether it is necessary to confirm liabilities and how to confirm liabilities become the key to the problem.This key issue was thoroughly discussed.Audit management's management(responsible party)determines that it is the goal to be recognized in accounting,which is the information or semantics to be delivered on the balance sheet,and it should also focus on the natural resources assets and liabilities that are the reporting elements.The report's information transfer function conveys the existence,rights(obligation)attribution,completeness,and value of natural resource assets and liabilities to the users of the report,thereby achieving the purpose of “creating a clear home” for users of the report.This paper firstly adopts the literature research method,through reading a large number of related literature,has carried on the systematic comprehensive analysis and the induction,and has carried on the more detailed statistics to the present domestic up to the end of 2017.On the basis of this,this paper draws lessons from the concept of balance sheet identification in auditing,and probes into the existence,rights(obligations,integrity and valuation)of natural resources assets and natural resources liabilities.Finally,it is believed that natural resources assets and liabilities exist and should be recognized separately.Finally,this paper uses the case study method,focuses on the forest resources balance sheet research,and selects The typical forest county town X county in northern Anhui Province is a case study object.This paper explores how to establish a set of feasible forest resource balance sheet in the county area and makes use of the available data to test fill out the forest resource balance sheet.Through the combination of various research methods,this paper summarizes the obstacles and experiences encountered in the process of compiling the balance sheet of forest resources in X County,and analyzes the relationship between the natural resource statement system and the outgoing audit.Finally,it is feasible to compile the balance sheet of natural resources in county administrative units and apply the results to the evaluation index system of outgoing audit.In addition,this paper puts forward some suggestions for improvement on the obstacles encountered in the process of analysis,in order to make some contributions to the compilation of balance sheet of natural resources in X County and the audit of natural resources departure of leading cadres. |
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