The Research Of Departure Audit Of Mineral Resources And Assets Of C City's Mayor

As a kind of audit work mode under China's audit supervision system,the specialty of the audit object and the complexity of the evidence collection of the audit work determine that the Departure Audit of Natural Resources and Assets of Leadingcadres must have distinct Chinese characteristics.Since the third plenary session of the 18 th central committee of the communist party of China in 2013 proposed to establish a lifelong inquiry system for eco-environmental damage,and?The Audit Office's Regulations on Internal Audit?adopted by the Audit Office's Chief auditor conference in March,2018 put the performance of natural resources asset management and eco-environmental protection into the scope of interna audit‘s responsibilities.Driven by policy factors,China's audit history has been making important theoretical innovation and practical summary all the time.Far from?The Departure Audit of Natural Resources and Assets of Leading cadres Pilots Plan?put forward by 2020 to establish a relatively perfect system of natural resources assets departure audit,the audit institutions shall audit units at the grass-roots level in order to achieve this leaping-development,whose the related rights and responsibilities and scope of work is bound to happen a wide range,a radiation levels deep audit system reform.Judging from the process and final results of the pilot implementations of the audit work in five provinces and autonomous regions in the early stage(2013-2016),there are still many problems in the actual work.Therefore,exploring the theoretical system and practical application of the audit can bring into play the favorable reference significance of pilot first,common imitation and regional adjustment for the solid promotion of the audit work.,which is the the starting point and foothold of this paper.The article analyzes the whole process of leaving the mineral resource assets audit of leading cadres through cases,and chooses C city,which is the pilot province to carry out the leaving auditing of leading cadres at municipal level,as the case analysis object.As a representative case in the specific natural resource sector,this case is mainly based on theendowment conditions of mineral resources in its region.Summarize in the whole course of the audit protect,local audit institutions across the country have taken great promotion of exemplary role audit techniques and methods,etc.,analyzes its play a positive role,highlighting the important content of the audit and audit measures among the similar audit project of the advanced nature and can be part of the demonstration promotion significance of replication,put forward the precise value accounting of mineral resource assets,,mine accident responsibility defined clearly and so on five representative and the practice of demonstration effect,at the same time for some of the limitations of the existence of put forward the corresponding suggestion,based on the research content for the future reform direction put forward personal opinions.It is hoped that this kind of departure audit can be used for reference and help to establish a regular audit system as soon as possible.