Research On The Leaving Audit Of Land Resource Assets For Leading Cadres

Land is a particularly important category of natural resources in China,including cultivated land,forest land,construction land,wasteland,etc.Economic development inevitably involves land development,but at the same time,it also causes damage to land,reducing the quantity and quality of land resources,and making it more difficult to balance occupation and compensation.Therefore,the quantity and quality of land resources are crucial for China’s sustainable development.Since the beginning of the18 th National Congress of the Communist Party of China,the construction of ecological civilization has been included in the overall layout of the socialist cause as a whole,and the strategic position of ecology has been rising day by day;The report of the 20 th National Congress of the Communist Party of China once again pointed out that the need to firmly hold the red line of 1.8 billion mu of arable land is another specific emphasis on the protection of land resources.To explore the path of high-quality development,we must adhere to the basic policy of "giving priority to ecological protection,giving priority to natural restoration,supplemented by artificial restoration",coordinate the comprehensive management of mountains,rivers,forests,farmland,lakes,grass,and sand with a systematic concept,and promote the transformation of ecological construction from quantity increase to quality and efficiency improvement.Taking the land resource asset audit project in F County,H City,Y Province as a research case,this article uses literature research and case analysis methods,after investigating,collating and collecting a large number of relevant literature materials,combined with the basic situation of F County,and supported by sustainable development theory,public accountability theory,and environmental economics theory,analyzes the key issues and audit findings of land resource audit,as well as the shortcomings of the audit itself.Key issues mainly include changes in the physical quantity and quality of land,the completion and implementation of land resource asset management and ecological environment protection goals,the use and management of relevant special funds,and the operation of project construction.Audit issues mainly include difficulty in dividing responsibilities,obtaining information and evidence,and later rectification.Based on the problems found,countermeasures and suggestions are proposed.Therefore,this article proposes to develop a sound evaluation basis and standard;Clarify the division of responsibilities,shift from leadership responsibility to direct responsibility,and assign responsibility to specific individuals.Technology empowers and strengthens departmental linkage to obtain real-time,sufficient,and accurate data information;In terms of establishing audit teams,it is necessary to be more scientific and rigorous,such as focusing on the special talents needed for audit,establishing incentive mechanisms,etc.,which are also the innovation of this article;A variety of models are used to enhance the independence of auditors,and internal and external supervision is combined to improve the efficiency of rectification implementation in the later stage.Efforts are made to promote the transition from "leaving audit" to "in office audit",integrate the concept of green development into the political decision-making of leading cadres,and build an ecological China.