| Outgoing audit of natural resource assets is a newaudit supervision system proposed underthe background that the country attaches great importance toecological environmental protection.It is a majorinnovation aftercombining environmental audit with economic responsibilityaudit on the basis ofthe traditional government audit.This system can not only enhance thenational leading cadres’ awareness of environmental protection inthe micro aspect,promote them to improvetheir senseof political responsibility and historical mission,but also accelerate thereform of the ecological civilizationsystem in themacro aspect and promote the overall developmentof the national ecological civilizationconstruction.Currently,the outgoing audit work has just movedfrom thepilot stagetothe stage of comprehensivepromotion.Although the central and local governments have issueda numberof policy documents interms of system construction,the audit system has not been established at thelegal level so far.Becausethe nature ofthe current system provisions are policybased schemes,rather than "codes of conduct" inthe legal sense,they do not have uniformlegal effect.Although the work can becarried out invarious regions with the help of theadministrative power ofthe government,they cannot replace therole of legal norms inthe longterm.Thepurpose of thispaperis to through themultidisciplinary methods of crossoverstudy,under thepremiseof the elements ina clearoutgoing audit,in viewof thecurrent regulations released bythe system andthe analysis ofexisting problems in the practice and summary,and put forward with pertinence and feasibility Suggestions andideas,to build andperfect thelegal system of the outgoing audit system to providetheoretical support.This paperwill discuss thelegal system of outgoing audit from five parts.Thefirst part is the introduction,which mainly introduces the background and significance ofthe topic selection,research methods and thestatus quoof academic research at homeandabroad.In thedomestic research review,the authorsummarizes thecurrent research status based on thecurrent system and combineswith themainstream views of differentdisciplines.The second part is an overview of the outgoing audit.The author focuses on distinguishing the differences between natural resourceassets and generalassets,andthinks that their uniqueness liesin thetwo characteristics ofassets and multiplevalues at thesame time.In addition,the authorputs forward his own views on the definition ofoutgoing audit,and makes a comparative analysis between outgoing audit and other audit systems.Thethird partis thenecessity and feasibility ofthe establishmentof the legal system for outgoing audit.The author analyzes the feasibility of theestablishment of thelegal system andthe audit work from three perspectives: theinclusiveness of audit rights,the designability of audit indicators andthe correlation between audit conclusions andlegal responsibilities.Thefourth part is thecontent of this paper,theauthorwill present system regulation issued by the central and local,combing with the regional audit aftercombining the existing problems inpracticalwork,fromtwo angles of the system and practice,analysis andput forward the currentdeparture audit system "system,audit responsibility systemsystem,evaluation standard,power,system mechanism" five aspects of problems;Thefifth part is the authorinview of theabove,summarizes theexisting problems,puts forward the path of improving the lawsystem of theoutgoing audit,including "sound legal system,unifiedevaluation criteria,correctly define thelegal responsibility,strengthen the audit strength,toadapt to thesystems and mechanisms," five aspects,inorderto establish and improve the outgoing audit legal system as theultimategoal. |
