Study On Audit Of Outgoing Leading Cadres' Natural Resource Assets

As a new field of auditing,the auditing of natural resources assets of leading cadres has been spread all over the country,but there are still many unsolved problems in theory,and there is no complete and comprehensive working system in practice,which is still in the initial stage of exploration.The purpose of this paper is to analyze the existing problems and solutions of natural resources assets resignation audit through the study of natural resources assets resignation audit.By means of literature research,field investigation and case analysis,this paper summarizes the existing literature,combines the situation of audit projects and pays attention to the pilot work of grass-roots audit.At present,most of the research on the resignation audit of natural resources assets of leading cadres in our country is about the resignation audit of natural resources assets of leading cadres at the local and municipal levels,while more attention is paid to the resignation audit of grass-roots leading cadres.Few,this paper chooses county-level leading cadres as the research object to provide reference for the in-depth development of the audit of natural resources assets resignation of county-level leading cadres.Taking the specific situation of natural resources assets resignation audit of leading cadres in W County as an example,through the in-depth analysis of audit cases,this paper analyzes the ideological level,audit implementation,audit evaluation,responsibility definition,result application and the deficiencies of audit departments in the process of resource assets audit,and puts forward targeted opinions and suggestions to further improve the relevant theoretical system.It will provide a theoretical basis for the comprehensive and systematic implementation and promotion of the audit of natural resources assets of leading cadres in the future,and better guide the audit practice.