Study On The Responsibility Determination In The Audit Of The Departure Of Natural Resources Assets

As an emerging audit,the departure audit of natural resources assets for leading cadres has entered a formal comprehensive opening stage after going through the initial stage and the pilot stage.In order to carry out the work of the departure audit of natural resources assets for leading cadres smoothly,it is necessary to play its due role in every link.In the departure audit of natural resources assets,the definition of responsibility is the necessary basis of audit evaluation.Without the definition of responsibility,it is impossible to objectively and fairly evaluate the performance of leading cadres in managing natural resources and protecting ecological environment.However,the theoretical research on the responsibility determination in the audit of the departure of natural resources assets is still in a relatively blank stage at present,which needs to be further improved.Therefore,it is of great significance to make it as the research object of this paper.Firstly,based on the analysis of the existing theoretical research and the progress of the determination of responsibility in the pilot,this paper refers that there are several factors influencing the determination of responsibility in reality,such as the lack of related laws,weak basic data of natural resource,environmental complex causes,unclear responsibilities of the relevant responsible departments and shortage audit resources.The above factors will create some risks,including lacking of basis for the determination of responsibility,the performance of leading cadres is difficult to quantify,unclear responsibilities of relevant responsible departments make it difficult to implement the subject responsibility and insufficient audit resources lead to incomplete and unobtrusive auditing.Secondly,based on the theory of power and responsibility,this paper analyzes the internal relationship between the specific responsibilities of leading cadres and the corresponding audit content.And given the full considerations to the time-delay,latent and external characteristics of the natural resource and environment as well as the influence of natural factors,the thesis constructs the theoretical framework of responsibility determination from the perspectives of positive responsibility and negative responsibility,which mainly includes the matters and paths for defining responsibilities.Then,the article analyzes and demonstrates the case of the water resources audit in the departure audit of natural resource assets of the S city leaders.By comparing the situation of the determination of responsibility in the case with the determination of responsibility in the theoretical framework,it is found that there are some shortcomings in the determination of responsibility in the case,which are mainly reflected in two aspects.On the one hand,there is no in-depth analysis of the rationality and scientific nature of the measures related to the natural resource and environment,so that the causal relationship between the changes in the physical quantity and environmental quality of natural resources and related measures has not been established.On the other hand,on some issues,the audit team did not define the responsibility based on the analysis of the causes of the problem,thus ignoring the time-lag effect of the environment,resulting in the definition of responsibility according to the problem surface.Finally,based on theoretical analysis and practical research,this paper puts forward corresponding suggestions from four aspects : perfecting legislation,accelerating the identification of natural resource assets,strengthening audit professional construction and giving full consideration of the causes behind the natural resource and environmental issues,in order to provide effective guarantee for the determination of responsibility.