A Study On The Off-office Auditing Of Natural Resources Assets By Leading Cadres

At present,the ecological environment problems have become the major contradictions in the rapid development of society and economy.Although some measures have been taken in our country,the results of environmental protection were disappointing.The main reason of this outcome is that the tasks had not been assigned to relevant individuals and the leading cadres failed to fulfill their duties of protecting natural resources and the ecological environment.Therefore,in order to protect the natural resources,the establishment of the off-office auditing of natural resources assets have been put forward in the Third Plenary Session of the Eighteen Central Committee.The fundamental theory of auditing,the methods of normative analyses and case studies were utilized to carry out this study,on the basis of a systematic review of the literature at home and abroad.We conducted a systematic research on the off-office auditing of natural resources assets by leading cadres referring to international experience.This study includes three parts: First,in the auditing theory part,the background,significance,content,thought and process of the audit of natural resources assets were summarized,and we analyzed the particularity of this study which is different from general economic responsibility audit and financial audit.Then,in the part of case study,we took the case of off-office auditing in J county during A's tenure as the count administrator for in depth analysis and summarized the experience that is worth drawing lessons from in audit practice and inadequacy that deserves attention in order to enrich the practice experience.Finally,the third part is the strategy study,the paper puts forward the strategies to deal with the difficulties in the development of natural resource assets audit of leading cadres from the case study of J county.From the case study of J city,the following conclusions were drawn: we should further improve the relevant regulations and policies of natural resources assets;we should enhance the system of off-office audit of natural resource assets;we should strengthen the related measures for off-office audit of natural resource assets.This study combines the theoretical research with operational practice,hoping to promote the development of the off-office audit.