Research On The Linkage Model Of Leading Cadres' Natural Resources Assets Off Office Audit

At present,China's research on the departure audit of leading cadres' natural resource assets mainly focuses on the theoretical research on audit objectives,subjects,content,etc.,and how to make the whole audit system run more efficiently by exerting the linkage effect.It is rarely mentioned.Based on the three-dimensional structure of Hall,this paper analyzes how to establish the linkage mode of the departure of natural resources of leading cadres.By reviewing relevant literatures,the author summarizes the research situation at home and abroad,studies the relevant theoretical basis,and decides to use the three-dimensional structure of Hall to combine the characteristics of the natural resource asset leaving audit,and to carry out various factors in the audit process.Deconstruction and reorganization,taking the three dimensions of government auditing dimension,internal auditing dimension and auditing resource dimension as the basic framework of auditing linkage model,and analyzing the linkage path between each dimension,and finally put forward the audit of the natural resource assets of leading cadres Linkage mode.In the audit linkage model,the government auditing dimension is similar to the brain,which is the main driving factor of the entire auditing model.The internal auditing dimension is similar to the "organ" in the human body.The various programs issued by the "brain" are formulated through the formulation of corresponding programs.The task goal is completed,and the audit resource dimension is similar to "blood vessel",which flows through various dimensions as a carrier of information,technology and data.After researching the construction of the audit linkage model,combined with the work experience of the departure audit of natural resource assets of leading cadres in recent years in J City,the feasibility of the linkage model of natural resources asset audit of leading cadres is further verified.In this verification analysis,the system structure that can optimize the departure audit of leading cadre natural resource assets by establishing an audit linkage model is determined.Combined with the above research contents,the current leading auditing model for the natural resources of leading cadres is proposed such as flexible formulation of audit plans,multi-party audit linkage,audit report,assessment of ecological responsibility,audit opinion,and implementation of ecological responsibility lifelong accountability system.These have universal opinions and hope to make a smattering effort for the future development of China's ecological civilization system.