Analysis Of Obstacles To Audit Of Marine Resources Assets And Research On Countermeasures

The third Plenary session of the 18 th Central Committee of the Communist Party of China proposed to popularize and implement the audit of the departure of natural resources assets from the central and local party and government leading cadres.In 2017,the State Council Office of the General Office of the CPC Central Committee issued the "auditing regulations on the departure of Natural Resources assets of leading cadres(on trial)",which put forward specific requirements for leading cadres to carry out auditing on the departure of natural resources.The related regulations have been issued,indicating that the audit of natural resources assets is an important and urgent task.At present,the audit of natural resources,especially marine resources assets in our country is still in the initial stage,and there are many researches on related theories,but few on practical application.City party and government leaders pay more attention to the audit project of natural resources assets,and pay less attention to the perfect project of tenure audit and accountability mechanism.There are still many controversies in theory and practice.Therefore,it is of great practical significance to strengthen the theoretical and practical research on the audit of marine resources assets.In this paper,the marine resources asset audit as a research topic,first of all elaborated the marine resources assets audit research background,research significance,research methods,research ideas and research content;Secondly,the category and audit methods of marine resource assets audit are expounded by literature review.Third,from the audit office and the pilot units in China,the implementation of marine resources assets audit status and comprehensive analysis of the source of the problem;Fourth,the specific analysis of the audit scheme,audit methods,audit content,audit evaluation and so on,from many aspects to provide a feasible obstacle to the audit of marine resources assets.Fifth,combined with the specific case of Y City,the application of this study,the overall verification of the scientific nature of the theoretical study,feasibility;finally,the audit of marine resources assets are summarized and prospected.The audit of marine resources assets has been formally established as a regular audit system,but there are still some laws and regulations that are not perfect and the legal basis is insufficient,and the audit power of marine resources assets is insufficient.Theevaluation standard of marine resources assets audit is not perfect and the audit recommendations are insufficient.In this paper,we should perfect the laws and regulations of marine resource asset audit,strengthen the training of professional personnel of marine resource asset audit,improve the professional accomplishment of the auditor,standardize the contents and methods of marine resource asset audit.To establish and perfect the audit and evaluation system of marine resources assets,to establish the joint audit system of marine resources assets,to introduce Life-long responsibility system and other aspects put forward targeted innovative and perfect suggestions.In order to further improve the shortcomings of the pilot work,explore replicable experience and spread to various places.