Research On The Natural Resource Assets Departure Auditing On Leading Cadres

Since the reform and opening up,China's brilliant achievements in economic construction have attracted worldwide attention,but at the same time,there are also blind pursuit of economic aggregate.For a long time,GDP growth has been the only assessment criterion for leading cadres,which makes some local leading cadres exploit natural resources predatorily to add luster to their political achievements.It is difficult to define their corresponding responsibilities for the damage they caused to the ecological environment and natural resources after leaving office.In this context,in 2017,the General Office of the State Council promulgated the Pilot Program for the Natural Resource Assets Departure Auditing on Leading Cadres,formally institutionalizing the Natural Resource Assets Departure Auditing on Leading Cadres as a kind of national statutory audit.On the basis of summarizing the relevant research literature at home and abroad,this paper makes a systematic study on the issue of natural resources assets resignation audit of leading cadres by applying auditing principles,adopting the method of combining normative analysis with case analysis,drawing lessons from international experience and combining with the actual situation of our country.The main contents of the study include the following three parts.The first part is the theoretical analysis.It studies and analyses the characteristics and significance of the natural resources assets resignation audit,the objectives and principles of the natural resources assets resignation audit,the subject and basis of the natural resources assets resignation audit,and the basic issues of the natural resources assets resignation audit procedures and technology.The second part is a case study,that is,after introducing the basic situation of Y town and natural resources assets,to study the plan and conclusion of the departure audit of natural resources assets,and to evaluate its effect.The third part is the countermeasures and suggestions,that is,on the basis of the above theoretical research and case studies,combined with the previous research results and the trend of natural resources assets resignation audit development,to give the corresponding countermeasures and suggestions to the problems reflected in Y town natural resources assets resignation audit.Through the research of this paper,it is found that there are some problems in the current audit of natural resources assets,such as not paying attention to the changes of natural resources assets during the whole term of leadership,unclear management responsibilities and powers,inefficiency to be improved,lack of a complete performance evaluation system,lack of operability of audit recommendations and so on.It also puts forward some suggestions to promote the compilation of balance sheet of natural resources,to improve the departure audit system of natural resources assets,to evaluate the departure audit results of natural resources assets,and to improve the efficiency of departure audit of natural resources assets.