Construction Of The Auditing Evaluation System For The Natural Resources Accountability Audit Of Outgoing Officials

The 19 th Communist Party of China National Congress put forward an important part of the deployment of the ecological environment supervision system.It is clear that starting from 2018,the natural resources accountability audit of outgoing officials will be pushed into the comprehensive opening phase from the pilot stage.With the natural resources accountability audit of outgoing officials bring into performance evaluation of ecological civilization and accountability system.The quantification of environmental responsibility and the construction of audit evaluation system have become a new topic for research and discussion in the theoretical and practical circles.The natural resources accountability audit of outgoing officials can supervise and verify the development,utilization and protection of natural resources and assets by leading cadres of local party committees and governments at all levels.Since the implementation of the audit pilot in 2014,the lack of a scientific and applicable evaluation system in practice has led to poor results in quantifying the environmental responsibility of leading cadres.So strengthen the natural resources accountability audit meet the requirements of the development of the times.In order to scientifically evaluate the implementation of environmental responsibility of leading cadres,the establishment of an evaluation system is extremely urgent.This paper takes the audit pilot of Inner Mongolia as an example for analysis and the problems in the evaluation index are found.According to the national standard,this paper designs and constructs the auditing evaluation system for the natural resources accountability audit of outgoing officials from the qualitative evaluation and quantitative evaluation.Furthermore,it studies and designs a comprehensive and scientific audit evaluation system for the responsibility of natural resources of leading cadres.In the qualitative evaluation,the binding indicators,the planning objectives,as well as the completion of resource environment ecological red line control tasks and the data authenticity were investigated from six aspects.Judging whether there are bad social impact caused by serious damage to natural resource assets and violations of laws and regulations.In the quantitative evaluation,the changes in the physical quantity of major natural resource assets in the audited area are considered.In addition,the "general module" and "special module" are built for investigate the results of the general ecological environment and special topographical features.After conducted a case test on Inner Mongolia autonomous region,we put forward some suggestions for the application of audit evaluation index system,such as actively explore joint auditing mechanisms of relevant departments,establish a retired audit talent pool for natural resource assets,build a natural resource asset data sharing platform,explore big data auditing,establishing a life-long recovery system for ecological damage based on audit results.In order to improve the natural resources accountability audit of outgoing officials and promote the harmonious development of economic growth and environmental protection.