Green is the background of nature,and the ecological environment is related to the future of the nation and the well-being of the people.The report of the 20 th National Congress of the Communist Party of China once again pointed out the significance of ecological civilization construction,and proposed to adhere to the integrated protection and systematic management of grass and sand in landscapes,forests,lakes and lakes.The audit of natural resources assets is an important institutional guarantee for the construction of ecological civilization.By supervising the performance of major Party and government officials at all levels to fulfill their responsibilities for natural resource assets management and ecological environmental protection,problems will be identified in a timely manner,providing important basis for the implementation of responsibilities and accountability,so as to promote the economical and intensive use of resources and high-quality development of environmental protection.At present,the audit of natural resources assets in all parts of the country has reached a bottleneck period,which needs further optimization to improve the audit effect.As an important transportation hub in East China,Y City is rich in natural resources.It has carried out the natural resources asset audit pilot work earlier and has certain audit experience and foundation.This paper takes the natural resource asset audit of Y City as the research object.First,it summarizes the work results and experience of the audit authorities in Y City in implementing the audit of natural resources assets in 2017-2022,and then it takes the policies and regulations issued by the state as the benchmark and combines the basic situation of the ecological environment and natural resources in Y City,and analyzes from the perspective of audit elements such as tripartite stakeholders,audit objects,audit procedures and methods,and application of audit results,analyzes the key points,difficulties and mechanism problems in the audit practice of natural resources assets,building an optimization path with the characteristics of Y city: promote the full coverage of natural resource asset audit,improve the audit content of various natural resource assets,strengthen the construction of audit talent team,improve the technology of natural resource asset auditors through multiple channels,promote the natural resource asset audit,strengthen the whole process control of natural resource asset audit quality,and establish and improve the audit rectification accountability mechanism.I hope to provide some reference for the audit authorities of Y City to further optimize the audit of natural resources assets and help the construction of ecological civilization in Y City. |