The Perfect Countermeasure Of Audit Research On The Leading Cadres Natural Resources Assets Audit

According to the directions of China’s 14th Five-Year Plan on the construction of ecological progress,the ex-asset audit of natural resources is an important part of national governance that cannot be ignored,as it can solve ecological governance problems at source and promote the implementation and improvement of national development strategies.As a whole,China’s natural resources assets ex-appointment audit work still faces many problems,and it is necessary to put forward suggestions for improving the shortcomings of China’s natural resources assets ex-appointment audit in conjunction with relevant research.Therefore,this article adopts a case study approach,taking city H in Hunan Province as the object of analysis,to systematically study and analyse the practical dilemmas,roles and shortcomings of natural resource asset exliberation audits,and to put forward targeted recommendations.The article firstly defines the basic concepts of natural resource assets and natural resource asset exit audit,and then summarises the specific contents of public fiduciary responsibility theory,resource and environmental value theory,sustainable development theory and audit immune system theory to analyse the mechanism of natural resource asset exit audit.Secondly,the paper analyses the current status of the audit,collecting and collating 19 audit results announcements that have been made public by the Audit Office from 2018 to 2022,and analysing 14 of them with relatively complete content using inductive analysis.The audits were mainly on objectives,responsibilities and funding arrangements,and covered a large area but did not clearly define the responsible parties.Once again,this paper presents a case study of city H.After understanding the overall situation of the city,a brief summary of the local situation and natural resource assets is presented,followed by a standard audit process.Through a systematic study of the exit audit of natural resource assets in city H,it was found that in practice,the audit had the following practical difficulties:(1)data collection of natural resource assets was difficult,and data was prone to breakdowns or inaccuracies.(2)Inadequate audit capacity and staffing,and a lack of talent with a comprehensive background in natural resource assets.(3)Inadequate policy basis for environmental protection,which affects the authority of audit evaluation and liability definition.This paper then analyses the role of the audit in the context of the follow-up audit and rectification,and finds that the audit has played a positive impact in revealing problems,holding responsible subjects accountable and promoting follow-up rectification at many levels,but this is far from sufficient.Finally,taking into account the practical dilemmas faced by audits and the inadequate role of audits,this paper concludes with a few reliable development strategies for the current work on the exit audit of natural resource assets in China,taking into account the fact that "research-based audits" are the mainstream: first,increase the disclosure and accountability of audits to effectively play a Second,strengthen the construction of thinking;third,optimization the team and methods to enhance the efficiency of audit practice.Through the above suggestions,This paper anticipates that the audit can be improved on an ongoing basis,giving good play to the supervisory role of audit in ecological and environmental construction work and bringing new solutions to the future audit practice.