| The construction of ecological civilization requires green development,leaving more ecological assets for the future.Water resources are necessary to maintain human survival and development,and water resources assets are scarce ecological assets indispensable for the development of social economy.However,at present,my country is facing difficulties such as water shortage and water resource abuse,which will seriously affect the coordination and sustainability of my country’s economic development.Therefore,the pilot work of leading cadres’ water resources asset outgoing audits is very in line with my country’s current situation and basic national conditions,and is also conducive to the construction of ecological civilization.The outgoing audit of leading cadres’ water resources assets is unique to our country,and our national auditing agency audits the development,utilization,and protection of water resources assets during the tenure of leading cadres in accordance with relevant laws and regulations,and evaluates their activities in water asset related activities.The implementation of management responsibilities should be undertaken in a timely manner.The problems existing in the implementation of the audit of the departure of water resource assets of the leading cadres in H city are universal,and can be used as a reference and reference for the implementation of the same type of audit projects in other places.This article takes the actual audit pilot implemented by H city as an example to summarize the main problems and their causes in the audit process,so as to propose specific and targeted improvement measures,hoping to enrich the leadership cadre’s water resources asset audit In theory,perfect the research on the audit of the departure of natural resources assets of leading cadres,and contribute a small amount to the construction of an ecological civilization that affects the well-being of the people and the future of the nation.First of all,this article takes China’s past efforts to develop the economy as a result of a series of natural resource and environmental issues as an entry point,analyzes the research significance of leading cadres’ water resource asset audits,then conducts a review of relevant literature,and then describes the research ideas and methods of this article and research content and framework.Secondly,it elaborates an overview of the theory of leading cadres’ outgoing audit of water resources assets,which focuses on the audit content and audit methods.Finally,the case of the outgoing audit of water resource assets of leading cadres in H city is elaborated,and the problems and causes in the implementation of the outgoing audit work of water resources assets of leading cadres according to the idea of finding problems-analyzing reasons-improving measures and put forward specific,targeted and effective measures,in order to provide some practical experience for the further work of leading cadres’ water resources asset audit.The full text consists of six chapters.Except for the introduction of chapter one and the conclusion of chapter six,chapters two to five are the core and key points of this article.The second chapter is a summary of the audit theory of water resources assets departure audit for leading cadres.First,the concepts and characteristics,subjects and objects,audit content and audit methods of water resources assets departure audit for leading cadres are explained.The theoretical basis of asset departure audit,that is,the public trust responsibility theory,sustainable development theory,and ecological economic theory.Among them,the public trust responsibility theory mainly analyzes the reasons for the trust economic responsibility relationship of China’s water resources assets,and the sustainable development theory.It is mainly based on the intersection of economic,social and natural analysis of the necessity of auditing the departure of water resources of leading cadres.The theory of ecological economy is mainly based on the interaction and constraints of ecological environment and economic activities to strengthen people’s water resources for leading cadres.Understanding of asset departure audits.The third chapter is an introduction to the case of leaving audit of water resources assets of leading cadres in H city.First,it introduces the basic situation of audit subjects and objects of the leaving audit of water resources assets of leading cadres in H city.The analysis includes inadequate collection of audit evidence,incomplete audit evaluation indicators,unclear audit focus,inadequate implementation of audit responsibilities,and biased financial revenue and expenditure and compliance audit.The fourth chapter is to analyze the reasons for the problems in the audit of H city’s leading cadres’ resignation of water resources assets.mainly including the one-sided acquisition of audit evidence,the narrow audit scope,the weak auditing power,the lack of standardized and unified evaluation indicators,and the ineffective use of audit results.This aspect affects the efficiency of the audit,resulting in unsatisfactory audit results.The fifth chapter is the measures to improve the water resources assets leaving audit of H city leaders.First,in the aspect of audit evidence,the innovation of the leadership cadres’ water resources assets departure audit and evidence collection methods,especially the deepening of data analysis and the realization of information sharing mechanisms.Secondly,we should attach importance to performance auditing to achieve a combination of audit performance and due diligence,and focus on strengthening performance auditing of leading cadres’ water resources asset departure audits,insisting on consistent power and responsibility,accurately defining responsibilities,and clearly delineating ecological red lines to promote the construction of a conservation-oriented society.Thirdly,to strengthen the building of auditing force and improve the overall auditing ability,we should accelerate the training of auditing talents and strengthen the professional training of auditors,establish a joint auditing mechanism,strengthen the construction of water conservancy technology,integrate auditing resources,flexibly use the assistance of external experts,and adopt a variety of audits.Method,auxiliary software.Then,in terms of audit evaluation indicators,by establishing reasonable audit evaluation indicators for it,in particular,improving the basis for setting audit evaluation indicators,clarifying the objectives of audit evaluation indicators,and improving audit evaluation indicators.Finally,we will improve the application mechanism of the evaluation results of the audit on the separation of water resources assets of leading cadres,focusing on establishing an audit file management mechanism,a sound and clear accountability mechanism,and a mechanism for disclosing audit results. |