Research On The Optimization Of Natural Resource Asset Management Model From The Perspective Of Audit

The rapid expansion of China’s cities and the development of industrial informatization have brought impressive economic achievements,making China the second largest economy in the world.However,this growth has also led to the problem of leading cadres blindly chasing economic aggregates and relying solely on GDP as an indicator of political performance.Some local leaders and cadres give priority to economic development without considering the consequences,and the damage caused to the ecological environment and natural resources after leaving office is difficult to estimate and the corresponding responsibility is difficult to identify.The report of the Third Plenary Session of the 18 th CPC Central Committee proposes to implement the outgoing audit of natural resources assets for leading cadres and establish a lifelong accountability system for ecological and environmental damage.The report also stressed the need to improve the property rights system and use control system for natural resources assets,improve the national natural resources assets management system,and explore the preparation of a natural resources assets and liabilities statement.Designing a property rights system for natural resources assets and improving the national natural resources assets management system are important tasks for the construction of ecological civilization in China.Therefore,optimizing and improving the management model of natural resource assets has become a hot topic for research and practice.It is of great theoretical significance and application value to explore the impact of natural resource asset management model from the perspective of government auditing and provide suggestions for the current management model.The main contents and findings of this study are as follows.First,using literature and current policy analysis,the contemporary background and historical significance of natural resource asset management in China are explained,and the necessity of optimizing the current management model is clarified.Secondly,by investigating and studying the current situation of natural resource asset management and literature research,the special concept and logical relationship between natural resource asset management and natural resource asset separation audit are systematically explained.We also sort out the shortcomings and problems under the current management model in the context of China’s management system and institutions.Further,a system dynamics model is established to analyze the relationship between influencing factors and the degree of influence on optimal management from qualitative and quantitative perspectives.We also take the local leading cadres’ natural resources assets discharge audit project as a case study,from the background of the audit project,the implementation process,the problems found and the significance of this project for natural resources management,we make an active exploration on the current stage of natural resources assets management model,and optimize the intervention and information from the key aspects of the audit.Finally,we sort out and analyze the problems found in natural resource asset management and natural resource asset exit audit,and propose countermeasures to promote the optimization of natural resource asset management model based on the audit perspective.First,we make full use of the advantages of natural resource asset exit audit system;second,we establish and improve the norms of natural resource asset exit audit;third,we accelerate the preparation of natural resource asset and liability statement;fourth,we build a natural resource asset management platform to realize information integration and interaction;fifth,optimize the allocation of audit resources and continuously strengthen the audit force.