Research On The Departure Audit Of Natural Resource Assets

With the continuous development of China's economy,the state has continuously increased the economic responsibility audit of leading cadres.Although this is conducive to the continuous strengthening of economic construction by local governments in China and the improvement of local economic level,it ignores the ecological environment that affects the public interest.Because of the importance of not paying enough attention to the ecological environment,the economic development has surpassed the carrying capacity of the ecological environment,wasting local natural resource assets,and affecting the interests of the people.At present,the audit work in China is still at the stage of exploration.The relevant laws and policies of the audit are not detailed enough,and the audit evaluation system has not formed a unified standard,which has caused the auditors not to be able to perform audit work.Very good to apply it to the audit.Only by constantly improving the natural resources asset leaving auditing system can we improve the local government's awareness of environmental responsibility,and in order to develop the economy,coordinate the development of ecology,promote the harmony between man and nature,and realize the protection of the ecological environment and build a beautiful China.In view of this,it is necessary to construct a reasonable and scientific audit evaluation system.This paper first introduces the theoretical part related to the departure audit of natural resource assets.It summarizes the concept of natural resource asset departure audit,the main body of audit,the audit object and the content of audit.At the same time,it also summarizes the theoretical sources that support its development and provides theoretical guidance for the construction of audit evaluation system.Secondly,it analyzes the current situation of China's current natural resource asset departure audit work,and analyzes the problems existing in the current situation,including the main audit methods,improving audit effectiveness,relevant laws and policies,etc.insufficient.Next,use the PSR framework model to build a natural resource asset departure audit.Firstly,the basic principle and application scope of the PSR model are introduced,and then the feasibility analysis of the application of the PSR model in this audit is carried out.On this basis,the principles to be followed in constructing the evaluation index system are introduced,and the basic framework is constructed under the PSR model through existing indicators to form an evaluation index system.Then the case analysis is carried out,and the audit evaluation system constructed is applied to the actual situation.This paper selects the S city of Jiangsu Province as the research case,and uses the index system designed in this paper to evaluate the local government's natural resource assets and obtain the final evaluation.The score is then verified according to the results of the case analysis and the actual results,and the evaluation results are in line with objective facts.Finally,for the conclusion part,this paper summarizes and summarizes the paper,which shows that the natural resource asset departure audit can be improved by the PSR model and promoted and applied in a larger scope.At the same time,it also pointed out that the inadequacies in the analysis of the article need to be further improved.