Research On The Legalization Of Environmental Responsibility Leaving Audit Of Leading Cadres

The "Five-Pronged Overall Plan" for developing Chinese socialism which was put forward in the report of the 18 th National Congress,General Secretary Xi Jinping’s "Two Mountains Theory",as well as the theory which was raised in the report of the 19 th National Congress of the People’s Republic of China,that we must cherish the environment as we cherish our own lives,adopt a holistic approach to conserving our mountains,rivers,forests,farmlands,lakes,and grasslands,and implement the strictest possible systems for environmental protection,all of which are enough to demonstrate the importance that the Chinese government attaches to ecological protection.The establishment of an ecologically civilized modern China has become an important part of our "Chinese dream" to realize the great rejuvenation of the Chinese nation.However,the road to "beautiful China" is not always plain sailing.The "GDP-only" concept still exists in some regions,and some party and government main leading cadres are willing to pay the price for environmental pollution and ecological destruction in order to pursue individual promotion.This,on the one hand,reflects the imperfections of the current evaluation system for leading cadres’ political achievements.On the other hand,it also means that the awareness of environmental protection among some leading cadres remains to be improved.Therefore,leading cadres’ outgoing audit for the environmental protection responsibility has emerged as the times require.It has provided a brand new research perspective for changing the wrong economic development concept and establishing a new type of institutional mechanism for protecting the ecological environment.Based on studies on ecological performance assessment,environmental audit,and environmental accountability at home and abroad,this paper uses qualitative and quantitative analysis methods,induction analysis methods,literature research methods,and other theoretical research methods to try to construct a theoretical system of leading cadres’ outgoing audit for the environmental protection responsibility.First,the theoretical basis for the entire article is laid through the introduction of environmental trust theory,sustainable development theory,and auditory immunity theory;Second,from the four aspects of the auditing entity,auditing target,auditing content,and auditing process,we introduced the constituent elements of leadingcadres’ outgoing audit for the environmental protection responsibility.In addition,the main contents of the outgoing audit were divided into three aspects: the formulation,implementation,and effectiveness of environmental policies,and the operability of the outgoing audit was strengthened;Third,we have done a basic observation and induction of pilot practices in various regions and found that many regions in China have carried out pilot work for leading cadres’ outgoing audit for the environmental protection responsibility,but the construction of regional systems is not yet complete,and the effectiveness of the pilot work remains to be tested.Based on the status quo of the outgoing audit,combined with a certain theoretical analysis,this paper believes that outgoing audit may face the following challenges: the lack of guarantee in the scientificity and accuracy of audit results,the poor connection between leadership accountability and audit results,and the imperfection of the accountability system for leading cadres;Finally,in order to improve the system construction of leading cadres’ outgoing audit for the environmental protection responsibility,we should make efforts to improve the legal guarantee,improve audit system,strengthen accountability and create audit evaluation index system.