Study On The Leaving Audit Of Natural Resources Assets Of Leading Cadres In D City

Since the 18 th National Congress of the Communist Party of China,the Party Central Committee,with Comrade Xi Jin-ping as its core,has taken the construction of ecological civilization as an important part of overall layout of "five in one" and coordinated promotion of "four in all" strategic layout.It has planned to carry out a series of fundamental,long-term and pioneering work to promote the construction of ecological civilization from cognition to practice.Knowledge has undergone historic,turning and global changes.Implementing the leaving audit of the natural resources assets of leading cadres is the strategic plan of the CPC Central Committee and the State Council to strengthen the construction of ecological civilization,and is an important part of General Secretary Xi Jin-ping's thought of ecological civilization.General secretary Xi Jin-ping stressed that the key to the implementation of ecological environmental protection lies in leading cadres.In May 2018,Wang Guo-sheng,Secretary of the CPC Provincial Committee,pointed out that we should deeply understand the long-term and arduous nature of ecological environment protection,further change the way of work,and promote the construction of ecological civilization with high-quality work.The Sixth Plenary Session of the 10 th CPC Provincial Committee put forward that "we should deeply practice the new development concept" and "take a road of ecological civilization development".At present,the construction of ecological civilization is in a critical period of overlapping pressures and carrying heavy loads.It has entered a critical period of providing more high-quality ecological products to meet the growing needs of the people for a beautiful ecological environment.It has also reached a window period of conditions and ability to solve outstanding ecological environment problems.Strengthening the research on the leaving audit of the natural resources assets of the leading cadres will help to perfect the audit theory system and the administrative supervision theory of our country,summarize the experimental experience,share the results,and better guide the audit practice.Based on the pilot auditing of natural resources assets of D city leaders,thispaper is divided into six parts.Firstly,it briefly introduces the relevant concepts and contents,and describes the pilot cases from the audit background,audit objectives,audit content,audit methods and audit results on the basis of literature research on audit reports,work reports and interviews with auditors.Secondly,it elaborates on the problems existing in the pilot audit,and carefully carries out the cause analysis,including the low level of audit business,the difficulty of data acquisition,the lag of the construction of laws and regulations,the difficulty of accountability and so on.Finally,aiming at the representativeness,typical problems and causes of the pilot auditing in D city,this paper puts forward some suggestions on promoting the departure of natural resources assets of leading cadres from the aspects of integrating and allocating audit resources,continuously strengthening audit power,innovating audit technology and methods,strengthening the construction of laws and regulations,perfecting accountability mechanism,and carrying out supervision system reform and so on.