Research On Cooperative Audit Of Natural Resources Assets Departure

In the 1980 s,China incorporated environmental protection into the basic national policy;the report of the 15 th National Congress of the Communist Party of China clearly defined the guiding ideology of "sustainable development";the report of the 16 th National Congress of the Communist Party of China proposed to promote the entire society to embark on the path of "good ecological development";The seven major reports elaborated on the "scientific concept of development" and formally proposed the concept of "ecological civilization";the report of the 18 th National Congress incorporated the construction of ecological civilization into the "five-in-one" construction layout,and from "optimizing the layout of the national land space" and "promoting resources in an all-round way" Specific measures were proposed in four aspects: “saving”,“intensifying natural ecosystems and environmental protection” and “strengthening the construction of ecological civilization system”;Xi Jinping proposed that “green mountains and green mountains are Jinshan Yinshan” and “landscape Lintian Lake is a community of life”.The concept of ecological civilization.Ecological governance has always been a hot spot of national concern.In order to better promote the construction and development of ecological civilization and ecological governance,the audit of the natural resources of leading cadres has emerged.At present,Chinese scholars are more concerned with the exploration of the departure audit of natural resource assets of leading cadres,but they rarely study the departure audit of natural resource assets of leading cadres based on ecological space governance.Based on the requirements of ecological space management,this paper focuses on how different audit institutions cooperate in the unified organization and requirements of higher-level audit institutions or party committees to carry out coordination at the regional level,that is,the auditing of natural resource assets across different administrative regions.Firstly,the paper expounds the research background and significance.Through the inductive analysis of relevant theories and domestic and foreign literatures,it summarizes the current theoretical research and practice status of ecological space management,natural resource asset departure audit and cooperative audit,based on the above research.The research content of this paper.Secondly,the related concepts are defined and the theoretical basis of the thesis is proposed.The third part of the thesis firstly elaborates the departments and contents involved in ecological space management from the three dimensions of subject,stage and theme,and provides the entry point and starting point for the development of the natural resources asset leaving audit,and then analyzes the ecological space governance and nature.On the basis of the relationship of resource assets leaving the audit,on the basis of this,it is proposed to construct a cooperative auditing framework for the departure of natural resources assets,and jointly carry out the natural resource assets departure from different audit institutions from the stages of audit planning,audit implementation,audit reports and application of audit results.At the same time,it compares the case of cooperative audit of natural resource assets and the case of special cooperative audit based on ecological space management,and analyzes the shortcomings of the current cooperative audit of natural resource assets in achieving space governance objectives and the integration of ecological space management into synergy.The merits of auditing ideas and practices.Since the audit of natural resource assets has been fully promoted,it has become a trend for multi-audit institutions to cooperate in this work.This paper builds a cooperative audit framework for natural resource assets based on ecological space management,which effectively constrains audit subjects.The self-interested single thoughts and behaviors guide the audit work in an orderly manner.