Risk Response In The Execution Of Audit Of Natural Resource Assets Leaving Office

The contradiction between the rapid development of economy and the natural environment has become increasingly prominent in the development of our country.In order to alleviate contradictions and create a better living environment for the masses,it is necessary to make a balance between economic development and the natural environment,which has both green mountains and silver mountains.Therefore,in order to ensure the effective implementation of relevant policies,and in the light of the new situation of international environmental protection,China has put forward the relevant contents of the audit of natural resources assets of leading cadres.In November 2015,our country introduced the pilot project of carrying out the auditing of natural resources assets of leading cadres in detail,which clarifies that the auditing of natural resources assets leaving office is a key field of auditing of resources and environment,which is used to comprehensively assess the achievements of leading cadres.This also means that the auditing of natural resources assets leaving office in our country has formally entered the stage of implementation.In recent years,in the process of outgoing audit execution,our country has made rich achievements both in theory and in practice,including but not limited to the various audit elements in the theoretical system,the exploration of the audit system and the study of the audit methods and effects in practice.Based on this,this paper aims to summarize the current situation of the outgoing audit of natural resources assets in China and the policy risk,execution capacity risk and execution effect risk in the audit implementation,and to put forward solutions,and to elaborate on the basis of practical cases.Firstly,this paper analyses the importance of outgoing audit of natural resources assets,summarizes relevant literature,and introduces the concept and research methods of this paper.Secondly,this paper defines several related concepts of natural resources assets resignation audit,and expounds the main body,scope,method,theoretical basis and system composition of natural resources assets resignation audit.Through a comprehensive introduction,the audit of outgoing natural resources assets is outlined.Thirdly,this paper explains the current situation of the outgoing audit of natural resources assets in China,which indirectly proves the necessity of the routinization of the outgoing audit in the whole country and the feasibility of establishing the system.It also puts forward the policy risk caused by one-sidedness of policy and imperfection of system,the executive ability risk caused by insufficient professionalism and independence of audit executors,and the executive effect risk caused by low data accuracy and poor traveling ability.It also analyzes the causes of the implementation of policy risk,execution risk and execution risk.Finally,in view of the above three risks,we should improve the legal system and reduce the risk of implementing policy by improving legislation and using Hall's three-dimensional structure,reduce the risk of implementing ability from the perspectives of professional education and establishing the leading position of audit institutions,and implement the data responsibility system and the use of Internet big data technology.Start with reducing the risk of execution.