Study On The Off-office Audit Of Leading Cadres's Natural Resources Assets

The 18th CPC National Congress ever proposed the idea of constructing the ecological civilization.And<Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Deepening the Reform>which was Adopted at the Third Plenary Session of the 18th Central Committee of the Communist Party of China further pointed out that“We will explore ways to compile a natural resource balance sheet and implement natural resource audits when leading officials leave their positions.We will establish a lifelong accountability system for ecological and environmental damage.”In November 2015,the General Office of the CPC Central Committee and the General Office of the State Council both printed and distributed the<Pilot Program on Leaving the Audit of Natural Resources Assets of Leading Cadres>,marking the official start of the Off-office Audit of Leading Cadres's Natural Resources Assets.The Off-office Audit of the Leading Cadres's Natural Resources Assets has been experimenting for more than two years and has officially entered a phase of full liberalization in 2018.However,there are still many controversies in theory about it and it has also encountered many difficulties in practice.Based on the establishment of the off-office auditing system,this paper analyzes the characteristics of leading cadres,natural resources assets and environmental audits,and tries to conduct a conceptual definition and characteristic analysis of the leaving audit of natural resources assets.Focusing on the subject of the off-office Audit,this article summarizes several existing views in academia:"Monism","Multiple Concepts" and"One Monism,Multiple Participation".By reflecting on the public nature of resources assets and the dilemma of lack of audit power,we can conclude that the main subject of the off-office Audit should be the national audit authority.On the other hand,considering that national audit hardly adapt to the professional audit requirements of natural resource assets in terms of audit techniques and auditing capabilities at present,it is proposed to entrust the audit of natural resources to the qualified third-party professional audit institutions.And at the same time,based on the provisions of the"Audit Law" and "Regulations on the Implementation of the Audit Law",with the successful experience of entrusted auditing in areas of government investment projects and public projects,this article Analyze the feasibility of entrusting the audit of natural resources to the qualified third-party professional audit institutions.Finally,it tries to construct the principles,procedures,supervision methods,and responsibilities of the auditing of leading cadres of natural resources assets that are commissioned by third-party professional audit institutions..Different from the exist researches which put their perspectives on audit object,audit method and audit effect,this article focus on the audit subject which has always been neglected by the scholars,and jump out of the viewpoints of economics and auditing to provide a feasible countermeasure to the bottleneck of insufficient auditing power encountered in the pilot of off-office audit of natural resources assets.