Analysis On The Audit Of The Departure Of Natural Resources Assets Of Local Leading Cadres

Since the reform and opening up in 1978,China’s national economy has experienced rapid growth for nearly 40 years,and its GDP has ranked second in the world with 8 trillion yuan in 2017.However,behind the major achievements in economic construction,the plundering and destruction of the environment,the greenhouse effect,land desertification,and degradation of marine ecological functions and functions are prominent,and the ecological forms are increasingly severe,hindering the healthy development of the national economy and restricting people’s lives.The level is further improved.In order to speed up the construction of ecological civilization,the Third Plenary Session of the 18 th CPC Central Committee will discuss the pilot project for the departure of natural resources assets of leading cadres.The State Council Office of the Central Committee of the Communist Party of China promulgated the "Leadership Rules for the Resignation of Natural Resources Assets of Leading Cadres" in 2017(Trial Implementation)),put forward requirements for specific audit pilot work.At present,experts and scholars in various fields in China have diversified their research on the departure audit of leading cadres’ natural resource assets.However,at the research level,they tend to interpret macroeconomic policy documents,and pay less attention to the auditing of local leading cadres.The research on auditing system construction and auditing elements is insufficient,and the analysis combined with practical cases is lacking.The theory and practice are controversial,and it has important practical significance for its research.This paper takes the research and discussion of the local leading cadre natural resources asset leaving auditing system as the core,combines theoretical research and case analysis,first classifies and sorts the existing research conclusions;secondly,introduces its theoretical basis and simultaneously The concept is elaborated.On the basis of the theoretical introduction,the audit objectives,the audit subject and the object,the audit content and the key points are reviewed.Then,according to the regional audit pilot situation,the statusquo is introduced,and the existing problems are sorted out.The J County audit pilot case was analyzed in depth,and the various elements of its audit were compared with the contents of this paper.The results and shortcomings of the pilot were analyzed.Finally,on the basis of theoretical research and case analysis,the local leading cadres in China were perfected.Resource assets leaving the audit to propose targeted measures and recommendations.