Discussion On The Audit And Problems Of Natural Resources Assets Of Outgoing Leaders In K City

The party's eighteen made the overall layout of the five,put forward to strengthen the construction of ecological civilization,build a beautiful home.So far,the importance and urgency of the construction of ecological civilization is increasing,in the third Plenary Session of the 18 th CPC Central Committee passed the "CPC Central Committee on deepening reform of the overall number of major issues" clearly pointed out that the construction of ecological civilization,we must establish a complete system of ecological civilization,with a system to protect the ecological environment and natural resources to explore the preparation of the balance sheet,the leading cadres to implement natural resource assets outgoing audit.In July 2015,the central leading group comprehensively deepen reforms passed the "5 documents on the leading cadres to carry out natural resource assets outgoing audit pilot program",in November of the same year,the office of the State Office jointly issued a "natural resource assets outgoing audit pilot program",the natural resource assets outgoing audit work officially opened.The natural resource assets outgoing audit is the Party Central Committee and the State Council in the new period of the great strategic plan for the overall layout of the construction of the five in one,beautiful scenery beautiful China significance.In the latest nineteen reports,general secretary Xi Jinping clearly pointed out the reform of the ecological environment supervision system.We should strengthen the overall design and organizational leadership for the construction of ecological civilization,establish state-owned natural resources assets management and natural ecological supervision institutions,and improve the management system of ecological environment.However,the departure audit of natural resource assets is at the beginning stage in China.There is no mature experience and replicable measures.There are still many theoretical and practical problems to be solved to successfully carry out this great reform successfully.Even though a few Western countries have taken measures of natural resources and asset management,there is no precedent for leading cadres to carry out audit of natural resources and assets.Moreover,most government auditors in China have never carried out the audit of natural resource assets leaving the office.They lack knowledge and experience in this area,lack of clear operation guidelines and successful experience for reference.At present,the local needs of this area of professional knowledge and experience lessons to be used for reference.In this paper,theoretical research and case analysis are combined.Based onnormative research methods,case study method is added,integrating auditing knowledge,accounting,economics and mathematics theory knowledge.The standard research method was used in the natural resource assets outgoing audit of leading cadres of the theoretical study on natural resources assets,leading cadres in K audit by the method of case analysis,in the analysis process,the quantitative analysis and qualitative analysis.First of all,this paper expounds the related concepts related to the audit of leading cadres' natural resources and assets leaving audit,and defines the connotation and denotation of leading cadres,natural resources assets and outgoing audit.Then,the basic theory of leading cadres of natural resource assets outgoing audit are analyzed,including the government auditing theory,principal-agent theory and cycle cost theory,and to each kind of theories;leading cadres of natural resource assets outgoing audit is a new auditing field,on the part of basic theory has not yet been unified understanding.This article from the audit objective,audit elements,audit content,audit methods and audit process and other aspects of the leading cadres of the natural resource assets outgoing audit theory system conducted in-depth research,in the field of auditing standards,that should be standard to establish process standards and results in the field of audit evaluation method,introducing the importance of the audit of financial statements the concept,theoretical results have been obtained on the basis of normative research based on.Secondly,this paper introduces the audit of natural resource assets outgoing audit in K city in detail.The pilot project of the natural resource assets departure audit in K city was launched under the request of the audit office and under the deployment of the audit office,and the two leading cadres were responsible for the pilot's departure audit of natural resource assets at the same time of carrying out their economic responsibilities.In this audit,K city audit team held a conference and selected water,land and air pollution control as the three key areas of audit.In the process of auditing,GPS and other modern audit techniques were adopted,and a series of problems were discovered.After the end of the audit,the audit team brought back the problem to the local government and promoted its positive rectification and achieved a certain effect.However,there are some problems in the audit: audit before the difficulties in understanding,the audit objectives are not clear and specific auditing standards;evaluation indicators and evaluation methods of audit evidence collected during the audit is not sufficient and appropriate,the use is not scientific;after the audit,not on theleading cadres of the natural resource assets responsibility issued the formal reports and held corresponding responsibility.In view of the problems arising,this paper,based on the in-depth analysis,thinks that it is mainly caused by four reasons.The first is the weak audit foundation.The second is the lack of a clear accountability mechanism.The third is the evaluation index system is not scientific and comprehensive.Fourth the method of evaluation and evaluation is not scientific.Fifth,audit power and task do not match.Finally,according to the K city,the audit of the problems and their causes,and puts forward some improvement measures: to promote the listed qualification form and the establishment of information sharing platform,improve laws and regulations related to the audit,the introduction of the operating guidelines for the corresponding facts as soon as possible;to define the responsibility of leading cadres,leading cadres are accountable for life;improve the evaluation index the system is set up,it is necessary to establish the index to establish process index,evaluation of process and outcome indicators were carried out;regular training of auditors and the introduction of specialized personnel in the field of knowledge,enrich the audit power.Although this paper is just one case,but the problem is universal in a certain extent,according to the theoretical research system in front of the audit,in order to find the existing problems in the process of combining the theory research on the causes of the problem in-depth analysis,can provide ideas for other areas to avoid pilot lessons this,be of great advantage to accelerate the promotion of China's natural resource assets outgoing audit!...