Research On The Accountability Audit Of H City's Nutural Resource Assets

The Nineteenth National Congress of the CPC was held successfully in mid-to-late October,2017.Xi Jinping,the general secretary,suggested in the report " The construction of ecological civilization should be planned as a national development and prosperity of the millennium,the protection of the ecological environment should be paid more attention to,so it's necessary and important to promote the management of ecosystem,and to perfect the ecological environment system".This raised the level of ecological civilization construction to the national strategy level,and has put forward another goal of implementing the new audit mode of natural resources and resource assets accountability audit which was proposed in the third Plenary Session of the 18 th CPC Central Committee.At the end of November,the State Office issued a provisions,“Trial regulations on the separation of natural resources assets”,which required that in the audit process,we should seize the key,and audit the situations about the protection and management of natural resources asset,project construction and operation during the tenure of leading cadres.The introduction of the standard marked a new audit system was formally established.As the derivative of environmental auditing and economic responsibility auditing's combination,accountability audit of natural resources assets' s generation has link to the frequent ecological problems.During the term of leading cadres' s term,the division of responsibilities for natural resource assets,poor environmental governance,and the lack of natural resource assets management's accountability have led to delays in the construction of ecological civilization.Based on the political background of ecological civilization,this article uses literature research methods,case analysis methods,comparative analysis methods,and other research methods to analyse and discuss issues relating to the accountability audit of natural resource assets based on the basic theories of principal-agent,synergy,and value of resources and environmental utilities.The countermeasures and suggestions for improving the auditing model are proposed in order to promote the development of the accountability audit of natural resource assets.According to writing ideas,the author uses the audit trail project for the accountability audit of natural resource asset as the backbone.First of all,he analyzes the related concepts of the accountability audit of natural resource assets,and then enters the main part to introducethe basic condition of the case and analyze case's problems.Based on this,the author raises some targeted suggestions like establishing the of data sharing platform,doing a good job of green talent team construction,improving the evaluation index system,and explore the direction of the balance sheet audit model.Because the problems reflected by the case are more general and typical,the author also hopes to grasp the essence,from point to area,rise height,and propose universally applicable measures for this audit type through the case.In addition,the current novel synergies theory is expected to construct a new auditing model framework,which will help the theory and practice's development of this new type of auditing.In the last chapter,based on the paper,the author concludes that it's necessary to work out universal natural resources assets accountability audit cases as soon as possible,to deep the development of snergy audit model and to use the laws to constrained the behaviors of the audit department and the related legal restraint unit to speed up the system perfection.As well,the author hopes to have a deep analysis of natural resource assets accountability audit through the use of Economics perspectives and AHP and so on.