A Case Study On Improvement Of The Outgoing Audit Of Natural Resources Assets Of Mayor Of M Town,Z City

After decades of rapid development,China's economy has made remarkable achievements in the world.However,the extensive economic growth mode in the past also caused great damage to the ecological environment.Some government officials have over-exploited and utilized natural resources in pursuit of considerable GDP growth and their own outstanding achievements.Ecological destruction and resource shortage have become important obstacles hindering China's economic and social development.Under this background,a new type of audit system was born--outgoing audit of natural resources assets.It mainly refers to the audit institutions to audit the measures and effects of the protection,development and utilization of natural resource assets and ecological and environmental governance in the area under the jurisdiction of leading cadres during their tenure,and it is included in the performance appraisal standard.As a new audit mode,most of the related researches focus on theory,but few on practice now.In the way of theory plus cases,this paper expounds the relevant concepts,subjects,objects,procedure and methods,evaluation indicators and other basic elements of outgoing audit of natural resources assets based on the theories of fiduciary economic responsibility and sustainable development.In this way,the theoretical framework of the paper is established.Then,combining theory with practice,this paper takes the audit pilot project carried out by Z municipal audit bureau to the mayor A of M town as a case,and expounds the whole process of audit based on the audit report.This paper focuses on analyzing the current practice of outgoing audit of natural resource assets at the township level grassroots practice from the perspectives of audit process,audit methods and evaluation indexes.Then it reveals some practical problems such as scattered distribution of information resources,incomplete index system,poor methods,unsatisfactory team construction and ineffective utilization of audit results.Finally,it puts forward some reasonable and applicable suggestions,such as establishing database,perfecting index system,moving forward audit gateway,integrating scientific and technological means,strengthening team building,implementing accountability and disclosure system.Outgoing audit of natural resources assets is an important measure to build ecological civilization.Because of its short development time,it has many problems in theory and practice,and it still has a broad development prospect and important research significance.It is expected to provide new ideas and methods for the future grassroots practice of outgoing audit of natural resources and assets,improve the audit efficiency and level,and promote the implementation of the new audit system nationwide through the study of this paper.