Research On Leaving Audit Of Natural Resource Assets Of Grassroots Leading Cadres

Since the reform and opening up,China’s economy has been developing at the same time as excessive exploitation of natural resources,and the ecological environment has also been damaged to a certain extent.The 18 th National Congress of the Communist Party of China included the construction of ecological civilization in the Five-point Strategy,which created conditions for leading cadres to audit their natural resource assets.The departure audit of natural resource assets of leading cadres has broken through the fact that traditional auditing only focuses on economic responsibility,and extends the scope of auditing to natural resource asset management and environmental protection,which is an important link to ensure the construction of ecological civilization.However,the audit has a short implementation time and less methodological experience,and there are certain audit problems in the practice process,which affects the audit effect.Grassroots audit institutions are the most directly implementing institutions to implement this project,and it is of great significance to study the questions existing in the practice of primary audit institutions to improve the natural resource asset audit system and summarize experience methods.In view of this,from the perspective of grassroots audit,this paper chooses the natural resource asset audit project in L district,R city as a case,analyzes the current situation and existing problems of natural resource asset departure auditing for grassroots leading cadres in China,summarizes the causes of problems,and puts forward countermeasures according to the actual situation at the grassroots level,so as to solve the problem and improve the natural resource asset audit system.On the basis of the conceptual theory of economic responsibility auditing and resource and environmental auditing,this paper first analyzes the development status of the outgoing audit of natural resource assets of grassroots leading cadres,and gives an overall introduction to the current audit development.Secondly,the audit evidence collection,audit method,audit basis,audit evaluation,personnel strength,accountability and rectification of primary audit institutions are analyzed,and the existing problems in each link are summarized.Finally,the natural resource asset audit project of leading cadres in L district of R City was selected as a case.Combined with specific practice,a comprehensive analysis was carried out,and it was found that grassroots audit had certain problems in the above six links,which ultimately affected the audit effect.Based on the analysis of the full text,this paper puts forward the following suggestions for solving the problems existing in grassroots audit.In terms of audit evidence,we should establish a data sharing mechanism for government departments to improve the accuracy of data data;in terms of audit methods,we should establish a data analysis team to develop modern auditing technology;in terms of audit basis,we should enrich and improve Evaluation basis;in terms of audit evaluation,establish a unified and practical evaluation system;in terms of personnel strength,improve the professional level of auditors and strengthen audit in office;in terms of accountability and rectification,carry out audit rectification "look back" and establish an evaluation system for the use of rectification results.While making suggestions,this article also discusses the specific measures to implement the recommendations of the grassroots audit,hoping to help promote the implementation of the audit.