Research On The Auditing System Of Leaving Natural Resources From Local Leaders

At present,China's economic development has entered deep-water areas,and extensive economic development has not been sustainable for a long time.In order to prevent serious wastage of natural resources and the deterioration of the ecological environment,some leading cadres' ecological protections do not act as a constraint on the further development of China's economy.The Third Plenary Session of the 18th CPC Central Committee proposed a new type of audit for the desertion of local leaders' natural resource assets.system.This system aims to transform the concept of leading cadres' achievements in performance from the "GDP-only heroes" to the"green GDP achievements" and establish a more objective and comprehensive auditing system for leaving office,which fully reflects the harmonious unity of economy,society and ecological environment.At present,due to the lack of relevant experience,there are many controversies and imperfections in the theory and practice of the system.This article will examine the emerging system of auditing natural resources assets of local leading cadres in five parts.The first part of the introduction mainly introduces the research background,research purpose,literature review,research framework and research methods.The second part defines the relevant concepts of the departure audit system for natural resources assets of local leaders and gives their theoretical support.The third part summarizes and summarizes the status quo of the construction and implementation of the auditing system for the departure of local leaders in natural resources assets,and is divided into two categories:national and local.When describing the current status of local system construction,it is based on the introduction of local institutional documents as a clue.In the pilot process,the list of regional classifications with representative or outstanding results was illustrated,and the existing problems of local systems were analyzed.The fourth part is the focus of this paper,based on the analysis of the third part,the author to the improvement of the existing system from five aspects:First,in terms of the audit,the authors believe should be through the establishment of specialized laws and regulations and improve coordination with the relevant laws and regulations to Improve the system;secondly,regarding the audit subject,the author believes that it should improve the system by deepening the restructuring of the government's functional organization,reforming the leadership model of the auditing agency,and improving the professional capabilities of the auditors;again,for the audit target,the author believes that the audit should be gradually expanded.Objectives,gradually expand the scope of the audit,and gradually subdivide the audit content to improve the system;at the same time,the author believes that the audit system should improve the system by accelerating the clear audit process,practically selecting the audit model,and scientifically obtaining basic audit data.In terms of the author's opinion,the combination of qualitative and quantitative assessment of the audit should be conducted,the basic contents of the audit report should be stipulated,and the audit results should be used to improve the system.In the fifth part,the author looks forward to this emerging system and puts forward his own three reflections.