Research On The Implementation Issues Of The Separation Audit Of The Leading Cadres Water Assets Of L City

Since the 21 st century,our country has paid more and more attention on the relationship between the human and ecological value.With the high-speed development of economy in our country,the ecological environment has received the serious threat.To reduce enormous pressures of environment,Primary Xi put forward to strengthen the construction of ecological civilization in the 18 th national congress of the communist party of China,and in the 19 th national congress of the communist party of China,he emphasized that the construction of ecological civilization is sustainable to China,and we must adhere to the principle of saving and protecting and natural recovery,then establish a socialist ecological civilization and promote the new pattern of modernization construction of harmonious development of people and nature.The audit of leaders' departure of natural resources assets is an important measure for promoting the construction of ecological civilization.In 2015,the general office of the central committee of the communist party of China and the general office of the state council claimed to “carry out the audit of leaders' departure of natural resources assets program" notice”,marked the audit of leaders' departure of natural resources assets be into the public attention,In 2017,the general office of the central committee of the communist party of China and general office of the state council issued “the audit of leaders' departure of natural resources assets regulations(try out)” notice,further defined the necessary of the audit of leaders' departure of natural resources assets.Taking L city as an example,combined with the basic theories of leading cadres' outgoing audit and the audit regulations of leaders' departure of natural resources assets(Trial Implementation),this paper analyzes the audit elements of L City,and identifies the main train ofthinking for developing L city leaders' departure of water resources assets.Based on the L city's water resources balance sheet,we explore the specific implementation path of L city's leaders' water resources management,such as authenticity audit,legality audit and performance audit.In the authenticity of the audit,the authenticity focuses on water resource balance sheet data,including the preparation method,basis and audit preparation data;in the legitimacy of the audit,it focuses on leading cadres in conformity with the relevant laws of our country and the system in the performance of water resources management responsibilities,including the relevant laws and regulations on environmental protection,environmental system and accounting and auditing system in carrying out audit;in the performance audit,mainly in the management of water resources economy,efficiency and effectiveness,including the analysis on water resources value and the actual volume of goods,problem oriented track changes of physical quantity reason and value.Based on the above audit,this paper defines the responsibility of water resources assets management in the tenure of L city leaders,and puts forward suggestions for further development of water resources management in L city leaders.