Research On The Difficulties And Countermeasures Of The Outgoing Autit Of Natural Resources Assets By Leading Cadres

Our country is rich in natural resources and assets,but less per capita possession.Over the years,China has been emphasizing green and sustainable development in policy,adhering to the "five-in-one" development strategy,and practicing the idea that green water and green mountains are mountains of gold and silver.However,excessive exploitation and utilization of resources have resulted in frequent environmental pollution incidents and gradual deterioration of the ecological environment.Under this big background,the outgoing audit of natural resources assets by leading cadres gestates.Since the reform and opening up has been 40 years,China’s adverse impact on the ecological environment has been gradually revealed and intensified due to the crude economic development.Outgoing audit to develop natural resources assets can more clearly reflect the audit object serving leading cadres in the management of regional environment,what are the problems in the management process.And it can help improve environmental protection responsibility consciousness,reduce the consumption of natural resources and the destruction of ecological environment.It is also helpful for implementation which has always advocated green economy in our country.The audit has been officially launched for three years.At the current research stage,it is necessary to summarize the previous practical experience accumulated in the audit pilot project,propose solutions and paths to the problems and difficulties still existing in the implementation process.Neither at domestic nor abroad,there are no ready-made empirical models and theoretical methods for reference in this audit.In the early stage,Chinese experts and scholars mainly focused on the significance,development direction of the audit for China’s ecological civilization construction and other planning.Later,with the introduction of the pilot program,many scholars gradually turned to the concept definition and theoretical research of audit elements.However,the ultimate goal of this audit is to evaluate whether the auditees perform their duties on natural resource assets,ecological and environmental protection during their tenure,define and hold them accountable.Therefore,this paper mainly uses thematic approach and the method of literature to analyze the main problems in the audit evaluation and responsibility investigation,and selects the audit project of S town in J city for in-depth discussion.This paper is divided into the following six parts:The first part mainly focuses on the research background,research value,ideas and contents,methods and technical routes,and reviews and summarizes relevant literatures at home and abroad.The second part mainly defines the relevant concepts of the audit and introduces the theoretical basis used in the writing process.The third part of the study summarizes the present situation and problems of the current audit by reading the rules,the audit yearbook related content has been disclosed from the national audit office.compare the provincial and municipal audit bureau of operational guidelines,performance report to find the audit evaluation,responsibility shall be investigated for the universal problems existing in the process.The fourth part takes the outgoing audit project of natural resource assets carried out by S town of J city as a case for in-depth analysis and exploration.As one of the earliest batch of outgoing audit pilots in China,J city has accumulated more audit experience than other regions.The other reason for choosing this audit project is that the audit project of S town is short of time and the case is relatively new.It can reflect the latest,the most urgent problem to solve in the field of outgoing audit.Therefore,it has great research value.The fifth part mainly puts forward the appropriate solutions to the above problems and difficulties,including legislation and technology.In this paper,the core focus of the solution path is to establish a set of perfect and universal audit evaluation index system,and use the analytic hierarchy process to assign the index weight.And the solution countermeasure of other respect undertakes brief description,do not make further thorough.The sixth part summarizes the above argumentation and points out the shortcomings of the thesis.