Analysis On The Linkage Mechanism Of Natural Resources Assets Leaving Audit Of Leading Cadres

Recently,the deterioration of ecological environment has seriously affected the sustainable development strategy of our country.Although the governments at all levels have implemented certain protection measures,the effect is not significant.The main reason is that the relevant responsibilities have not been implemented to individuals,and the leading cadres have not strictly fulfilled their responsibilities to protect and manage the ecological environment and natural resources assets.In order to reverse this situation,the Third Plenary Session of the 18 th Central Committee of the Communist Party of China put forward a new audit requirement,that is,to implement the audit of leaving office of natural resources assets for leading cadres.This paper inquires a lot of documents and synthesizes the relevant reports of the Audit Office of the people's Republic of China and the audit offices of various regions on the audit of leaving office.It is found that the audit of leaving office of leading cadres is essentially a complex system engineering,and the efficiency of the audit work can be improved only when all members of the system work together to produce linkage effect.However,at this stage,most of the research on the audit of the departure of leading cadres in China focuses on the theoretical exploration of audit objectives,subjects,contents,scope,evaluation and other aspects,and few researches explore how to build the basic framework of linkage mechanism to promote the implementation of the departure audit.Therefore,after analyzing the research background,significance,content and other basic issues of this audit,combining with the data of scholars and audit offices,this paper builds the basic framework of the linkage mechanism of outgoing audit in each stage of the implementation process of outgoing audit,and further verifies the feasibility of the linkage mechanism by taking the work experience of the departure audit of leading cadres in X township as an example,According to this,according to the stage,the paper puts forward some optimization suggestions,such as establishing data analysis platform,improving audit execution basis,combining with other audit methods at different time points and categories,changing audit mode,and then analyzes the linkage effect among the four dimensions of government audit,internal audit,social audit and external audit resources.This paper combines theoretical exploration with practical operation,hoping to promote the implementation of linkage mechanism to a certain extent.