Research On The Exie Audit System Of Natural Redourse Assets Of Leading Cadres

In 1992,the environmental audit committee of the highest audit institutions was established,Then the resource and environment audit became the focus of audit institutions.With the problems of resources and environment sprung up in recent years,policy in the field of resource and environment is adjusted instantly,and the investment is also growing.The policy implementation effect and investment aspects of the central and local governments needs to be bound by auditing.In particular,Third Plenary session of the 18 th Central Committee puts forward "try to explore the compilation of natural resources balance sheets and carrying out the audit of the departure of natural resources assets of leading cadres",After that,the theoretical circle began to explore the auditing of natural resources assets of leading cadres systematically,and the achievement of stage research has been achieved.However,there is little research on the audit of natural resources assets of leading cadres at district and county level,which needs to be further developed and improved."Good governance in the county,then the world becomes stable ",as the general secretary said,"the county level is in the key link,the improvement of the governance structure of the more than 2800 counties and urban flags is an important basis for the development of the economy,the livelihood of the people,the maintenance of stability,and the promotion of the country's long-term stability." County is the grass-roots environmental management Unit,its resources and environment management is directly related to the overall environment governance,the District-level leading cadres of natural resources assets audit as the research content of this article has practical significance.Considering the particularity of the county government function and the resources and environment management,the research on the outgoing audit on natural resources assets of leading cadres can not just refer to the existing research results,and can not completely copy the work experience.Based on the experience of theoretical analysis and audit experiment,This paper mainly studies the following parts: firstly,introduce the theory of resource and environment audit demand motivation into the outgoing audit model to deepen the theoretical research;Secondly,considering the particularity of county-level government,this paper probes into five key auditing elements,including the target,subject,object and content,audit method and audit evaluation,of the natural resource assets in the district.And creates the audit mode and factor system for the audit of the exit of natural resources assets in the district.In the meantime,discusses how to define the audit responsibility of leading cadres ' leaving,and try to solve the main problem of defining the responsibility in audit work through the analysis of the responsibility of resource environment management.In addition,Combining theory with practice,this paper sums up two audit cases of natural resource assets in S,analyzes the present audit mode of the departure of natural resources assets of urban leading cadres and the actual implementation in audit,and through comparing the auditing elements selected in the audit cases with the theory,try to further improve the existing regional and county-level outgoing audit system in identifying audit focus?selecting audit method path?applying audit results and defining responsibilities,to provide guidance for the development of county-level audit in the following districts.